1. ‫ﺍﻟﻔﺼﻞ‬‫ﺍﻷﻭﻝ‬
(JIT)
‫ﻴﻠﻲ‬ ‫ﻤﺎ‬ ‫ﻭﻓﻬﻡ‬ ‫ﻤﻌﺭﻓﺔ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﻗﺎﺩﺭ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺍﻟﻔﺼل‬ ‫ﻫﺫﺍ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺒﻌﺩ‬:
•‫ﺍﻟﻭﻗـﺕ‬ ‫ﻓـﻲ‬ ‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻨﺎﺘﺞ‬ ‫ﺘﻌﻅﻴﻡ‬ ‫ﺴﻴﺎﺴﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺤﻭل‬ ‫ﺴﺒﺏ‬
‫ﺍﻟﻤﺤﺩﺩ‬(JIT).
•‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻤﻔﻬﻭﻡ‬.
•‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻋﻨﺎﺼﺭ‬.
•‫ﺍﻻﺴﺘﺭﺍﺘ‬ ‫ﺒﻌﺽ‬‫ﻴـﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺍﻟـﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬ ‫ﻴﺠﻴﺎﺕ‬
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻗﻴﻤﺔ‬(JIT).
•‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻤﻼﺀﻤﺔ‬ ‫ﻤﺩﻯ‬(JIT).
•‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻅل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬ ‫ﻟﻠﺘﻜﺎﻟﻴﻑ‬ ‫ﺘﺤﺩﻴﺎﺕ‬(JIT).
•‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻟﺭﻗﺎﺒﺔ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﻤﻘﺎﻴﻴﺱ‬(JIT)‫ﺍﻟﻤﺭﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻭﻨﻅﺎﻡ‬.
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2. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٢›
‫ﺃﺼـﺒﺤﺕ‬ ‫ﻟﻘـﺩ‬ ،‫ﺍﻷﻋﻤـﺎل‬ ‫ﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺍ‬‫ﺘﻐﻴﺭ‬ ‫ﺍﻷﺨﻴﺭﻴﻥ‬ ‫ﺍﻟﻌﻘﺩﻴﻥ‬ ‫ﺸﻬﺩ‬ ‫ﻟﻘﺩ‬
‫ﻓـﻲ‬ ‫ﺍﻟﺘﺠﺩﻴـﺩ‬ ‫ﻭﻨـﺴﺒﺔ‬ ،‫ﻋﺎﻟﻤﻰ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺼﻨﺎﻋﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺎﻓﺴﺔ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﺴﺭﻴﻌﺔ‬ ‫ﻭﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬.‫ﺍﻨﺨﻔـﺎﺽ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻤﻭﻤ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺍﻟﻘﻭﻴﺔ‬ ‫ﻓﺎﻟﻤﻨﺎﻓﺴﺔ‬
‫ﻭﺘﻌﺩﺩ‬ ‫ﺃﻋﻠﻰ‬ ‫ﻭﺠﻭﺩﺓ‬ ،‫ﺍﻷﺴﻌﺎﺭ‬‫ﺒﻴﻨﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻟﻼﺨﺘﻴﺎﺭ‬ ‫ﺍﻟﺒﺩﺍﺌل‬.‫ﻜﻤﺎ‬‫ﻓﺘـﺭﺓ‬ ‫ﺸـﻬﺩﺕ‬
‫ﺒﻬـﺎ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﻭﺍﻟﻌﻤﺎﻟﺔ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻔﺎﺠﺌ‬ ‫ﹰ‬‫ﺍ‬‫ﺘﻐﻴﺭ‬ ‫ﺍﻷﺨﻴﺭﻴﻥ‬ ‫ﺍﻟﻌﻘﺩﻴﻥ‬
‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻭﻀﻊ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺘﺎﻟﻲ‬ ‫ﻴﺅﺜﺭ‬ ‫ﻤﻤﺎ‬.‫ﺍﻟﻁﺭﻕ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﺃﺩﺭﻙ‬ ‫ﻟﻘﺩ‬
‫ﻴﺠـﺏ‬ ‫ﺃﺴﺎﺴـﻴﺔ‬ ‫ﺘﻐﻴﺭﺍﺕ‬ ‫ﻭﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺇﻀﺎﻓﻴ‬ ‫ﹰ‬‫ﺎ‬‫ﺸﻴﺌ‬ ‫ﺘﻌﻤل‬ ‫ﻻ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﺃﺩﺍﺀ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬
‫ﺍﻟﻤﻨ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻜﻴﻔﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻌﺭﻑ‬ ‫ﻋﻤﻠﻬﺎ‬‫ﻫـﺫﻩ‬ ‫ﻭﺘﻌﺘﺒـﺭ‬ ،‫ﺍﻷﻋﻤﺎل‬ ‫ﺃﺩﺍﺀ‬ ‫ﻭﻜﻴﻔﻴﺔ‬ ‫ﻅﻤﺔ‬
‫ﺜﺎﻨﻴﺔ‬ ‫ﺼﻨﺎﻋﻴﺔ‬ ‫ﺜﻭﺭﺓ‬ ‫ﺒﻤﺜﺎﺒﺔ‬ ‫ﺍﻟﺘﻐﻴﺭﺍﺕ‬.
‫ﺍﻟﺘﻜـﺎﻟﻴﻑ‬ ‫ﻭﺘﺠﻤﻴﻊ‬ ‫ﻭﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻁﺭﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻭﺭﺓ‬ ‫ﻫﺫﻩ‬ ‫ﺃﺜﺭﺕ‬ ‫ﻟﻘﺩ‬
‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻟﺤﺴﺎﺏ‬.‫ﺘﺤـﻭل‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻁﺭﻕ‬ ‫ﺇﺩﺭﺍﻙ‬ ‫ﺍﻟﻀﺭﻭﺭﻱ‬ ‫ﻤﻥ‬ ‫ﺃﺼﺒﺢ‬ ‫ﻟﻘﺩ‬
‫ﻤﻨﺎﻓﺴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺘﺼﺒﺢ‬ ‫ﻟﻜﻲ‬ ‫ﻨﻔﺴﻬﺎ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺒﻬﺎ‬.‫ﺍﻟﺘﺤﺴﻴﻥ‬ ‫ﺃﺩﻭﺍﺕ‬ ‫ﻭﻤﻥ‬‫ﻓـﻲ‬ ‫ﻭﺍﻟﺒﻘﺎﺀ‬
‫ﺍﻵﺘﻴﺔ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﻤﺩﺍﺨل‬ ‫ﺇﺘﺒﺎﻉ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﻤﺠﺎل‬)١(
:
‫ﺍﻟﻁﻠـﺏ‬ ‫ﺤـﺴﺏ‬ ‫ﺍﻹﻨﺘـﺎﺝ‬Just- in – time (JIT)‫ﺍﻟﺠـﻭﺩﺓ‬ ‫ﺇﺩﺍﺭﺓ‬ ،
‫ﺍﻟﺸﺎﻤﻠﺔ‬Total quality management (TQM)‫ﺍﻟﻌﻤﻠﻴـﺎﺕ‬ ‫ﻫﻨﺩﺴﺔ‬ ‫ﻭﺇﻋﺎﺩﺓ‬
Process reengineering‫ـﺔ‬‫ﻭﺍﻷﺘﻤﺘـ‬Automation‫ـﻭﺩ‬‫ﺍﻟﻘﻴـ‬ ‫ـﺔ‬‫ﻭﻨﻅﺭﻴـ‬
Theory of Constraints.‫ﺇ‬،‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻴﻤﻜﻥ‬ ،‫ﺒﺩﻗﺔ‬ ‫ﺍﻟﻤﺩﺍﺨل‬ ‫ﻫﺫﻩ‬ ‫ﺘﻨﻔﻴﺫ‬ ‫ﻥ‬
‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺭﻏﺒﺎﺕ‬ ‫ﺘﻠﺒﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺄﺨﻴﺭ‬ ‫ﻭﻋﺩﻡ‬ ،‫ﺍﻟﻨﺎﺘﺞ‬ ‫ﺯﻴﺎﺩﺓ‬ ،‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬.‫ﻭﺴﻨﻘﻭﻡ‬
‫ﺒﻁﺭﻴﻘﺔ‬ ‫ﻤﺩﺨل‬ ‫ﻜل‬ ‫ﺒﺘﻐﻁﻴﺔ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬‫ﻤـﻥ‬ ‫ﺍﻟﻐـﺭﺽ‬ ‫ﻤﻊ‬ ‫ﺘﺘﻨﺎﺴﺏ‬ ‫ﻤﺒﺴﻁﺔ‬
‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻌﺭﻑ‬ ‫ﻋﺭﻀﻪ‬‫ﺍﻷﻋﻤـﺎل‬ ‫ﺒﻴﺌـﺔ‬ ‫ﻓـﻲ‬ ‫ﻭﺍﻟﺒﻘﺎﺀ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺃﺜﺭﻫﺎ‬
‫ﺍﻟﺘﻨﺎﻓﺴﻴﺔ‬.
(1) Garrison, Ray H., Eric W. Noreen, managerial Accounting.
McGraw Hill, 8th
, 1997, p. 10.
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3. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٣›
‫اﻹ‬‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫ﻧﺘﺎج‬(JIT)*
:
‫ﺍﻟﻌﻤـل‬ ‫ﺩﻭﺭ‬ ‫ﺘﻘﻠﻴﺹ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺅﺘﻤﺔ‬ ‫ﻟﻠﻤﻌﺩﺍﺕ‬ ‫ﺍﻟﻤﺘﺯﺍﻴﺩ‬ ‫ﺍﻻﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﺩﻯ‬ ‫ﻟﻘﺩ‬
‫ﺍﻟﺜﺎﺒﺘﺔ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺯﺍﺩﺕ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻨﻔﺱ‬ ‫ﻭﻓﻲ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬
‫ﺍﻟﻌﻨﺎﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻻﺒﺩ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻋﻠﻰ‬ ‫ﻤﺫﻫﻠﺔ‬ ‫ﺒﻁﺭﻴﻘﺔ‬ ‫ﺍﻟﻤﺅﺘﻤﺘﺔ‬ ‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﺇﺩﺨﺎل‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺘﺠﺔ‬
‫ﺍﻟﺼﻨ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺒﺈﻋﺩﺍﺩ‬‫ﻁﺭﻴﻘـﺔ‬ ‫ﺍﺴـﺘﺨﺩﺍﻡ‬ ‫ﻤـﻥ‬ ‫ﻻﺒـﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺨـﺼﻭﺼ‬ ‫ﺎﻋﻴﺔ‬
‫ﺒﻁﺭﻴﻘـﺔ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻫﺫﻩ‬ ‫ﻟﺘﺨﺼﻴﺹ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺍﻟﺘﺄﻜﻴـﺩ‬ ‫ﺇﻨﺨﻔـﺽ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻷﺩﺍﺀ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻲ‬ ‫ﺘﻔﻴﺩ‬ ‫ﺴﻠﻴﻤﺔ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺘﻭﻓﻴﺭ‬ ‫ﺩﻗﺔ‬ ‫ﺃﻜﺜﺭ‬
‫ﺒﻴﺌـﺔ‬ ‫ﻓﻲ‬ ‫ﻋﻨﻬﺎ‬ ‫ﺍﻟﻨﺎﺘﺠﺔ‬ ‫ﺍﻻﻨﺤﺭﺍﻓﺎﺕ‬ ‫ﻭﺘﺤﻠﻴل‬ ‫ﺍﻟﻌﻤﺎﻟﺔ‬ ‫ﻟﻌﻨﺼﺭ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﻋﻠﻰ‬
‫ﺍﻟﺤﺩﻴﺜ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬‫ﺔ‬.
‫ﻓـﻲ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﻭﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺩﻭﺭ‬ ‫ﺘﻘﻠﻴﺹ‬ ‫ﺇﻥ‬
‫ﺍﻟﻌﻤل‬ ‫ﺘﺘﺨﺫ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻥ‬ ‫ﻟﻠﻤﺤﺎﺴﺒﺔ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﻁﺭﻴﻘﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺩﻯ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬
‫ﺘﻜـﺎﻟﻴﻑ‬ ‫ﻟﺘﺨـﺼﻴﺹ‬ ‫ﻟﻠﻨـﺸﺎﻁ‬ ‫ﻜﺄﺴﺎﺱ‬ ‫ﻭﺍﺴﺘﺨﺩﺍﻤﻪ‬ ‫ﻟﻠﺘﻜﻠﻔﺔ‬ ‫ﻨﺎﻗل‬ ‫ﻋﺎﻤل‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬
‫ﻟﻠﻤﻨﺎﻓﺴﺔ‬ ‫ﻗﺎﺒﻠﺔ‬ ‫ﺃﺼﺒﺤﺕ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻷﻋﺒﺎﺀ‬.‫ﺍﻟﺼ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻓﻔﻲ‬‫ﺘﻨـﺘﺞ‬ ‫ﺍﻟﺘـﻰ‬ ‫ﻨﺎﻋﻴﺔ‬
‫ﻴﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺘﻭﻓﺭﺓ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻓﺈﻥ‬ ،‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬
‫ﻜﺄﺴﺎﺱ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬‫ﻟ‬‫ﺭﺒﺤﻴـﺔ‬ ‫ﻋﻥ‬ ‫ﺴﻠﻴﻤﺔ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻻ‬ ‫ﺒﻬﺎ‬ ‫ﻠﺘﺨﺼﻴﺹ‬
‫ﺘﺼﻨﻴﻌﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻜﻠﻬﺎ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺭﺒﺤﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﻨﺘﺞ‬.
‫ﺴ‬ ‫ﻭﺇﺘﺒـﺎﻉ‬ ‫ﺍﻟﻤﺒﺎﺸﺭﺓ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺇﺭﺘﻔﺎﻉ‬ ‫ﺇﻥ‬‫ﻴﺎﺴـﺔ‬
‫ﻋﺩﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺘﻭﺯﻴﻊ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻨﺎﺘﺞ‬ ‫ﺘﻌﻅﻴﻡ‬ ‫ﻤﺅﺩﺍﻫﺎ‬ ‫ﺇﻨﺘﺎﺝ‬
‫ﺍﻟﺘـﻰ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﻜل‬ ‫ﺒﻴﻊ‬ ‫ﺘﻡ‬ ‫ﺇﺫﺍ‬ ‫ﻤﻘﺒﻭﻟﺔ‬ ‫ﺴﻴﺎﺴﺔ‬ ‫ﺘﻌﺘﺒﺭ‬ ،‫ﺍﻟﻤﻨﺘﺠﺔ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬
‫ﺍﻟﻔﺘـﺭﺓ‬ ‫ﺃﺜﻨﺎﺀ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﻜل‬ ‫ﺒﻴﻊ‬ ‫ﻋﺩﻡ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬ ‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﺃﺜﻨﺎﺀ‬ ‫ﺇﻨﺘﺎﺠﻬﺎ‬ ‫ﺜﻡ‬
*
JIT‫ﺍﻹ‬‫ﺤﺴﺏ‬ ‫ﻨﺘﺎﺡ‬‫ﻤﺴﻤﻴﺎﺕ‬ ‫ﻜﻠﻬﺎ‬ ،‫ﺍﻟﻔﻭﺭﻱ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ،‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ،‫ﺍﻟﻁﻠﺏ‬
‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺒﺎﻟﻜﻤﻴﺔ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻭﻴﺘﻡ‬ ‫ﻁﻠﺏ‬ ‫ﻭﺠﺩ‬ ‫ﺇﺫﺍ‬ ‫ﺇﻻ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻴﻭﺠﺩ‬ ‫ﻻ‬ ،‫ﻭﺍﺤﺩ‬ ‫ﻤﻌﻨﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬
‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﻴﺘﻡ‬ ‫ﻭﺒﺫﻟﻙ‬ ‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﻭﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻭﻓﻲ‬.
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4. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٤›
‫ﺍﻟﺴﻴ‬ ‫ﻫﺫﻩ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺤﻴﺙ‬ ‫ﻴﺨﺘﻠﻑ‬ ‫ﺍﻟﻭﻀﻊ‬ ‫ﻓﺈﻥ‬‫ﻭﺘﻌﻁﻴـل‬ ‫ﺍﻟﻤﺨـﺯﻭﻥ‬ ‫ﺘﺭﺍﻜﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺎﺴﺔ‬
‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻤﺭﺒﺤﺔ‬ ‫ﻓﺭﺹ‬ ‫ﻭﻀﻴﺎﻉ‬ ‫ﺍﻻﺴﺘﺜﻤﺎﺭ‬ ‫ﻋﻥ‬ ‫ﺍﻷﻤﻭﺍل‬.
‫ﺍﻟﺜﺎﺒﺘـﺔ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﻟﺘﻭﺯﻴﻊ‬ ‫ﺍﻟﻨﺎﺘﺞ‬ ‫ﺘﻌﻅﻴﻡ‬ ‫ﻤﺤﺎﻭﻟﺔ‬ ‫ﺴﻴﺎﺴﺔ‬
‫ﻋـﺎﻡ‬ ‫ﻭﻤﻬﺎﺠﻤﺘﻬﺎ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻻﻋﺘﺭﺍﺽ‬ ‫ﺘﻡ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬ ‫ﺃﻜﺒﺭ‬ ‫ﻋﻠﻰ‬١٩٨٠.
‫ﺍﻨﺘﻬ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﺒﺩﺃﺕ‬ ‫ﺍﻷﺨﻴﺭﻴﻥ‬ ‫ﺍﻟﻌﻘﺩﻴﻥ‬ ‫ﻭﻓﻲ‬‫ﺘـﺴﻤﻰ‬ ‫ﺠﺩﻴـﺩﺓ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﺎﺝ‬
‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻹﻨﺘﺎﺝ‬(JIT)‫ﻭﺍﺴـﻊ‬ ‫ﻨﻁـﺎﻕ‬ ‫ﻋﻠـﻰ‬ ‫ﺘﻁﺒـﻕ‬ ‫ﻭﺃﺼـﺒﺤﺕ‬.
‫ﺫﻟـﻙ‬ ‫ﺘﻠـﻰ‬ ‫ﺜﻡ‬ ‫ﺘﻭﻴﻭﺘﺎ‬ ‫ﺸﺭﻜﺔ‬ ‫ﺒﻭﺍﺴﻁﺔ‬ ‫ﺍﻟﻴﺎﺒﺎﻥ‬ ‫ﻓﻲ‬ ‫ﺒﺩﺍﻴﺔ‬ ‫ﺍﻟﺴﻴﺎﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺍﺴﺘﺨﺩﻤﺕ‬
‫ﺃﻤﺭﻴﻜﻴـﺔ‬ ‫ﺃﺨـﺭﻯ‬ ‫ﻭﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻴﺎﺒﺎﻨﻴﺔ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬
‫ﻤﺜـل‬Hewelett-Packard, General Motors, Xerox, Ford Hewelett-
Packard‫ﺍﻟـﺸﺭﻜﺎﺕ‬ ‫ﻋﻠـﻰ‬ ‫ﻤﻘﺘﺼﺭ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻭﺘﻁﺒﻴﻕ‬
‫ﺼﻐﻴﺭﺓ‬ ‫ﺃﻭ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺘﺴﺘﺨﺩﻤﻬﺎ‬ ‫ﻓﻘﺩ‬ ‫ﻓﻘﻁ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬.
‫ﺤـﺴﺏ‬ ‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺤﻭل‬ ‫ﺴﺒﺏ‬ ‫ﻭﻟﺘﻭﻀﻴﺢ‬
‫ﺍﻟﻁﻠﺏ‬JIT‫ﺠﺩﻭل‬ ‫ﻴﻭﻀﺢ‬ ،)٢/١(‫ﺃﺭﺒﻌـﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻴﻤﺭ‬ ‫ﺇﻨﺘﺎﺠﻴﺔ‬ ‫ﻋﻤﻠﻴﺔ‬
‫ﻨﻬﺎﺌﻲ‬ ‫ﻤﻨﺘﺞ‬ ‫ﻴﺼﺒﺢ‬ ‫ﺤﺘﻰ‬ ‫ﺩ‬ ،‫ﺠـ‬ ، ‫ﺏ‬ ، ‫ﺃ‬ ‫ﺇﻨﺘﺎﺠﻴﺔ‬ ‫ﺍﻗﺴﺎﻡ‬.‫ﺍﻹﻨﺘﺎﺠﻴـﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺘﺒﺩﺃ‬
‫ﺍﻟﻘﺴﻡ‬ ‫ﺤﺘﻰ‬ ‫ﺒﺎﻟﺘﺘﺎﺒﻊ‬ ‫ﺘﺘﺤﺭﻙ‬ ‫ﺜﻡ‬ ‫ﺃ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺒﺎﻟﻤﻭﺍﺩ‬‫ﻭ‬‫ﺍﻟﻤﻨـﺘﺞ‬ ‫ﺇﺘﻤﺎﻡ‬ ‫ﺒﻤﺠﺭﺩ‬
‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺇﻟﻰ‬ ‫ﺸﺤﻨﺔ‬ ‫ﻴﺘﻡ‬ ‫ﺜﻡ‬ ‫ﺍﻟﻤﺨﺎﺯﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻴﻨﻘل‬ ،‫ﺩ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬.
‫ﺤﺴﺎﺏ‬ ‫ﻓﻲ‬ ‫ﺘﺩﺨل‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻟﻬﺫﻩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻋﻨﺎﺼﺭ‬‫ﻤﻥ‬ ‫ﺍﻟﻭﻗﺕ‬
‫ﺠـﺩﻭل‬ ‫ﻓﻲ‬ ‫ﻤﻭﻀﺤﺔ‬ ‫ﻟﻠﻌﻤﻼﺀ‬ ‫ﻟﻠﺸﺤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺼﺎﻟﺤ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻨﺘﺠ‬ ‫ﻴﺼﺒﺢ‬ ‫ﺤﺘﻰ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﺒﺩﺍﻴﺔ‬
)١/١(‫ﺍﻹﻨﺠـﺎﺯ‬ ‫ﻭﻗـﺕ‬ ‫ﺍﻟﺯﻤﻨﻴﺔ‬ ‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻴﻁﻠﻕ‬Throughput time
‫ﺍﻵﺘﻴﺔ‬ ‫ﺍﻟﻌﻨﺎﺼﺭ‬ ‫ﻤﻥ‬ ‫ﻭﺘﺘﻜﻭﻥ‬:
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5. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٥›
‫ﺠﺩﻭل‬)١/١(
‫ﺒﻨﻅﺎﻡ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻟﺘﻭﻀﻴﺢ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻋﻨﺎﺼﺭ‬JIT)‫ﺒﺎﻷﻴﺎﻡ‬(
‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺃﻗﺴﺎﻡ‬
‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬
‫ﺃ‬‫ﺏ‬‫ﺝ‬‫ﺩ‬
‫ﺍﻹﺠﻤ‬‫ﺎﻟﻲ‬
‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬
‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬
‫ﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﻗﺕ‬
‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬
‫ﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﻭﻗﺕ‬
-
٠,١٣
٠,٠٧
-
٢
٠,٤
٠,٢٢
٠,٠٨
٠,٠٥
‫ﺼﻔﺭ‬
٠,٧
٠,١٥
٠,١
٠,١
‫ﺼﻔﺭ‬
٠,٧
٠,٢
٠,١
٠,٢٥
‫ﺼﻔﺭ‬
٠,٢
٠,٣
٠,١٥
٠,٢
٣
٢
١
٠,٥
٠,٦
٥
١-‫ﺸﻐﯿﻞ‬‫اﻟﺘ‬ ‫ﺖ‬‫وﻗ‬:‫ﻴﺴﺘﻐﺭﻗ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻔﻌﻠﻲ‬ ‫ﺍﻟﻭﻗﺕ‬‫ﻪ‬‫ﻫـﺫﻩ‬ ‫ﻓﻲ‬ ،‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺘﺞ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺴﻠﺴﻠﺔ‬ ‫ﻹﺠﺭﺍﺀ‬ ‫ﺍﻟﻀﺭﻭﺭﻱ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻫﻭ‬ ،‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬
‫ﺍﻷﺭﺒﻌﺔ‬ ‫ﺍﻷﻗﺴﺎﻡ‬ ‫ﻤﻥ‬ ‫ﻗﺴﻡ‬ ‫ﻜل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺘﺞ‬.‫ﺠﺩﻭل‬ ‫ﻓﻲ‬)٢/١(‫ﺍﻟﺘـﺸﻐﻴل‬ ‫ﻭﻗﺕ‬
‫ﻴﻭﻤﺎﻥ‬.
٢-‫ﺺ‬‫اﻟﻔﺤ‬ ‫ﺖ‬‫وﻗ‬:‫ﻤـﻥ‬ ‫ﻟﻠﺘﺄﻜـﺩ‬ ‫ﺍﻟﻤﻨـﺘﺞ‬ ‫ﻓﺤﺹ‬ ‫ﻓﻲ‬ ‫ﻴﺴﺘﻐﺭﻗﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻫﻭ‬
‫ﺁﺨـﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻗﺴﻡ‬ ‫ﻤﻥ‬ ‫ﺘﺤﺭﻙ‬ ‫ﻜﻠﻤﺎ‬ ‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬ ‫ﻟﻠﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﻁﺎﺒﻘﺘﻪ‬‫ﻭ‬‫ﻗﺒـ‬‫ل‬
‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺇﻟﻰ‬ ‫ﺸﺤﻨﺔ‬.‫ﺘـﺸﻐﻴل‬ ‫ﺇﻋـﺎﺩﺓ‬ ‫ﻭﻗـﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴـﻀ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬ ‫ﻴﺘﻀﻤﻥ‬
‫ﻟﻠﻤﻭﺍﺼﻔﺎﺕ‬ ‫ﻤﻁﺎﺒﻘﺘﻬﺎ‬ ‫ﻋﺩﻡ‬ ‫ﻴﻜﺘﺸﻑ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬.‫ﺃﻨـﻪ‬ ‫ﻜﻤـﺎ‬ ‫ﻭﺍﻟﻔﺤـﺹ‬
‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻓﺈﻥ‬ ‫ﻴﻠﻴﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺇﻟﻰ‬ ‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻗﺴﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺍﻨﺘﻘل‬ ‫ﻜﻠﻤﺎ‬ ‫ﻤﻁﻠﻭﺏ‬
‫ﺸﺭﺍﺅﻫﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﻟﻠﻤﻭﺍﺩ‬ ‫ﻤﻁﻠﻭﺏ‬.‫ﻴـﻭﻡ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬ ‫ﺍﻟﻤﺜﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬
‫ﻭﺍﺤﺩ‬.
٣-‫ﺮك‬‫اﻟﺘﺤ‬ ‫ﺖ‬‫وﻗ‬:‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻗﺴﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﺤﺭﻴﻙ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺘﺴﺘﻐﺭﻗﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬
‫ﺍﻟﻤﺨﺯﻥ‬ ‫ﻭﻤﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﺤﺭﻴﻙ‬ ‫ﻭﻗﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬ ‫ﺁﺨﺭ‬ ‫ﺇﻟﻰ‬–،‫ﺍﻟﻤﺜـﺎل‬ ‫ﺴـﺒﻴل‬ ‫ﻋﻠﻰ‬
‫ﻗﺒل‬ ‫ﺘﺨﺯﻴﻨﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺃﻨﻪ‬ ‫ﻴﻔﺘﺭﺽ‬ ،‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻴﺘﻡ‬ ‫ﻋﻨﺩﻤﺎ‬
‫ﺃ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺴﻠﻴﻤﻬﺎ‬.‫ﺍﻟﻤﻨـﺘﺞ‬ ‫ﻓـﺈﻥ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻤﻥ‬ ‫ﺃ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻴﻨﺘﻬﻲ‬ ‫ﻋﻨﺩﻤﺎ‬‫ﻴـﺘﻡ‬
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6. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٦›
‫ﻓﺤﺼﻪ‬)‫ﺫﻟﻙ‬ ‫ﺍﻷﻤﺭ‬ ‫ﺘﻁﻠﺏ‬ ‫ﺇﺫﺍ‬ ‫ﺘﺸﻐﻴﻠﻪ‬ ‫ﻭﻴﻌﺎﺩ‬(‫ﺏ‬ ‫ﺍﻟﻘـﺴﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺤﻭﻴﻠﻪ‬ ‫ﻭﻴﺘﻡ‬ ،.
‫ﺍﻟﻘـﺴﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺤﻭﻴﻠﻪ‬ ‫ﻴﺘﻡ‬ ،‫ﺏ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﻭﻓﺤﺼﻪ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺍﺴﺘﻜﻤﺎل‬ ‫ﺒﻌﺩ‬
‫ﻭﻫﻜﺫﺍ‬ ،‫ﺠـ‬،‫ﺍﻻﻓﺘﺭﺍﻀﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻟﻬﺫﺍ‬ ‫ﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﻗﺕ‬٠,٥‫ﻴﻭﻡ‬.
٤-‫ﺎر‬‫اﻻﻧﺘﻈ‬ ‫ﺖ‬‫وﻗ‬:‫ﻋﻤﻠﻴـﺎﺕ‬ ‫ﺇﺠـﺭﺍﺀ‬ ‫ﻗﺒل‬ ‫ﺍﻹﻨﺘﺎﺠﻲ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺒﻘﺎﺀ‬ ‫ﻤﺩﺓ‬
‫ﺘﺸﻐﻴﻠﻪ‬ ‫ﺃﻭ‬ ‫ﻋﻠﻴﻪ‬.‫ﻻ‬ ‫ﻗـﺩ‬ ،‫ﺃ‬ ‫ﺍﻟﻘـﺴﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺍﻨﺘﻘﺎل‬ ‫ﺒﻌﺩ‬ ،‫ﺍﻟﻤﺜﺎل‬ ‫ﺴﺒﻴل‬ ‫ﻋﻠﻰ‬
‫ﺏ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺎل‬ ‫ﻓﻲ‬ ‫ﺘﺸﻐﻴﻠﻪ‬ ‫ﻴﺘﻡ‬.‫ﺒـﺩﺀ‬ ‫ﺤﺘﻰ‬ ‫ﺏ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬
‫ﺒـ‬ ‫ﺘﻘﺩﻴﺭﻩ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺘﺸﻐﻴل‬٠,١‫ﻭﻗـﺕ‬ ‫ﻓـﺈﻥ‬ ‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻟﻜل‬ ‫ﻭﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﻴﻭﻡ‬
‫ﺍﻻﻨﺘﻅﺎﺭ‬٠,٦‫ﻴﻭﻡ‬.
٥-‫ﺰﯾﻦ‬‫اﻟﺘﺨ‬ ‫ﺖ‬‫وﻗ‬:‫ﻭ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺒﻘﺎﺀ‬ ‫ﻤﺩﺓ‬‫ﺍﻟﺘﺎﻡ‬ ‫ﻭﺍﻹﻨﺘﺎﺝ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺘﺤﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬
‫ﻓﻲ‬‫ﺍﻹﻨﺘﺎﺠﻲ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﺒﻭﺍﺴﻁﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻤﻪ‬ ‫ﻗﺒل‬ ‫ﺍﻟﻤﺨﺯﻥ‬)‫ﻭﺍﻹﻨﺘـﺎﺝ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬
‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺘﺤﺕ‬(‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺸﺤﻨﺔ‬)‫ﺍﻟﺘﺎﻤـﺔ‬ ‫ﺍﻟﻤﻨﺘﺠـﺎﺕ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬.(‫ﻤـﻥ‬
‫ﻴـﺘﻡ‬ ‫ﺍﻟﻠـﺫﺍﻥ‬ ‫ﻓﻘـﻁ‬ ‫ﻫﻤﺎ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺘﺤﺕ‬ ‫ﻭﺍﻹﻨﺘﺎﺝ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﻔﺘﺭﺽ‬
‫ﺍﻟﻤﺨﺯﻥ‬ ‫ﻓﻲ‬ ‫ﺒﻘﺎﺅﻫﻤﺎ‬.‫ﺍﻟﺘﺨﺯ‬ ‫ﻭﻗﺕ‬‫ﺍﻟﻤﺜﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﻴﻥ‬٥‫ﺃﻴﺎﻡ‬.
‫ﺍﻷﻭل‬ ‫ﺍﻟﻌﻨـﺼﺭ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ،‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺨﻤﺴﺔ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻋﻨﺎﺼﺭ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺒﺎﻟﻨﻅﺭ‬
‫ﺍﻟﻔﻌﻠﻲ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻭﻗﺕ‬ ‫ﻴﺘﻀﻤﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻫﻭ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬ ‫ﻭﻫﻭ‬.‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﺤﺎﻟـﺔ‬ ‫ﻓﻲ‬
‫ﻗﻴﻤـﺔ‬ ‫ﻴـﻀﻴﻑ‬ ‫ﺍﻟـﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺃﻨﻪ‬ ‫ﻋﻠﻰ‬ ‫ﺇﻟﻴﻪ‬ ‫ﻴﻨﻅﺭ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬ ‫ﻓﺈﻥ‬ ‫ﺍﻟﺼﻨﺎﻋﻲ‬
value added time-‫ﺍﻷﺭ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻋﻨﺎﺼﺭ‬ ‫ﺃﻤﺎ‬‫ﺍﻷﺨﺭﻯ‬ ‫ﺒﻌﺔ‬)‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬–
‫ﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﻗﺕ‬–‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬–‫ﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﻭﻗﺕ‬(‫ﻻ‬ ‫ﺃﻨﻬـﺎ‬ ‫ﻋﻠـﻰ‬ ‫ﺇﻟﻴﻬـﺎ‬ ‫ﻓﻴﻨﻅﺭ‬
‫ﻗﻴﻤﺔ‬ ‫ﺘﻀﻴﻑ‬nonvalue- added time‫ﺇﻟـﻰ‬ ‫ﺘـﻀﻴﻔﻬﺎ‬ ‫ﻗﻴﻤـﺔ‬ ‫ﺘﻭﺠﺩ‬ ‫ﻻ‬ ‫ﻷﻨﻪ‬
‫ﺍﻟﻤﻨﺘﺞ‬.
‫ﺍﻟﻭﻗﺕ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻭﻓﻲ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﻴﻨﻅﺭ‬ ‫ﻭﻟﺫﻟﻙ‬
‫ﺃﻨﻪ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺤﺩﺩ‬:
‫ﻭﻗ‬‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﺕ‬=‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻭﻗﺕ‬+‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﻭﻗﺕ‬
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7. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٧›
‫ﺃﻭ‬
‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬=‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻭﻗﺕ‬)‫ﺍﻟﺘﺸﻐﻴل‬+ (‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﻭﻗﺕ‬
‫ﻀـﺎﺌﻊ‬ ‫ﻭﻗﺕ‬ ‫ﺒﺄﻨﻪ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺇﻟﻰ‬ ‫ﻴﻨﻅﺭ‬ ‫ﻗﺩ‬waste
time‫ﻴﻠﻲ‬ ‫ﻜﻤﺎ‬ ‫ﻋﻨﻪ‬ ‫ﻴﻌﺒﺭ‬ ‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﺫﻟﻙ‬:
‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬=‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻭﻗﺕ‬)‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬+ (‫ﺍﻟﻭ‬‫ﺍﻟﻀﺎﺌﻊ‬ ‫ﻗﺕ‬
‫ﺃﻭ‬ ‫ﺍﻟـﻀﺎﺌﻊ‬ ‫ﺍﻟﻭﻗـﺕ‬ ‫ﻓـﺈﻥ‬ ‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﻤﺜﺎﻟﻨﺎ‬ ‫ﻓﻲ‬ ‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬
‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬ ‫ﻤﺠﻤﻭﻉ‬ ‫ﻫﻭ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬)‫ﻴﻭﻡ‬(‫ﺍﻟﺘﺤـﺭﻙ‬ ‫ﻭﻗـﺕ‬
٠,٥‫ﺍﻹﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬ ،‫ﻴﻭﻡ‬٠,٦‫ﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﻭﻭﻗﺕ‬ ‫ﻴﻭﻡ‬٥‫ﻭﻤﺠﻤـﻭﻋﻬﻡ‬ ‫ﺃﻴـﺎﻡ‬٧,١
‫ﻴﻭﻡ‬.‫ﻓﻬﻭ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬ ‫ﺃﻤﺎ‬٢‫ﻭﻋﻠـ‬ ،‫ﻴﻭﻡ‬‫ﺫﻟـﻙ‬ ‫ﻰ‬
‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻓﺈﻥ‬٩,١‫ﻴﻭﻡ‬.
‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩﺕ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻤﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬
‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻤﻥ‬ ‫ﺼﻐﻴﺭ‬ ‫ﺠﺯﺀ‬.‫ﻤـﻥ‬ ‫ﺍﻗل‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬ ‫ﻓﺈﻥ‬ ،‫ﺍﻟﻤﺜﺎل‬ ‫ﺴﺒﻴل‬ ‫ﻋﻠﻰ‬
١٠%‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺸﺎﺌﻊ‬ ‫ﻫﻭ‬ ‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻤﻥ‬.
‫ﺃﺴـﺒﺎﺏ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺡ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﺘﻘﻭﻡ‬‫ﺍﻟﻭﻗـﺕ‬
‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺩﻨﻴﻪ‬ ‫ﺸﺄﻨﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ‬ ‫ﻭﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﻀﺎﺌﻊ‬.‫ﺃﺒﻌـﺩ‬ ‫ﻓﻲ‬
‫ﻓﻘـﻁ‬ ‫ﻴﺴﺎﻭﻱ‬ ‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻓﺈﻥ‬ ،‫ﺍﻟﻀﺎﺌﻊ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻜل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﺘﻡ‬ ‫ﺇﺫﺍ‬ ‫ﺍﻟﺤﺩﻭﺩ‬
‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻭﻗﺕ‬.
‫ﺘﻌﺘﻤـﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻤﻼﺀﻤﺔ‬ ‫ﻤﺩﻯ‬ ‫ﻭﻟﺘﻭﻀﻴﺢ‬
‫ﻓﻲ‬ ‫ﻟﻠﺘﻜﺎﻟﻴﻑ‬ ‫ﻜﻤﺤﺭﻙ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻋﻠﻰ‬‫ﺒﻨﻅﺎﻡ‬ ‫ﺘﻌﻤل‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﺒﻴﺌﺔ‬JIT
‫ﺃﻥ‬ ‫ﻻﺒﺩ‬‫ﻨ‬‫ﺘﻌﺭﺽ‬‫ﺒ‬‫ﺍﻟﻌﻨﺎﺼﺭ‬ ‫ﺒﻴﺎﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺡ‬ ‫ﻟﻤﻔﻬﻭﻡ‬ ‫ﺍﻹﻤﻜﺎﻥ‬ ‫ﻘﺩﺭ‬
‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺴﺎﺴﻴﺔ‬.
‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﻣﻔﮭﻮم‬:
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8. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٨›
‫ﻨﻅﺎﻡ‬ ‫ﻴﻌﺘﺒﺭ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩﻴـﺩ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﻨﻅـﻭﺭ‬ ‫ﺘﻘﺩﻡ‬ ‫ﺠﺩﻴﺩﺓ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬
‫ﺒﻜﻔﺎﺀﺓ‬ ‫ﺘﺴﺎﻋﺩ‬ ،‫ﻟﻺﻨﺘﺎﺝ‬ ‫ﺠﺩﻴﺩﺓ‬ ‫ﻭﺃﺴﺎﻟﻴﺏ‬ ‫ﻭﻤﻔﺎﻫﻴﻡ‬‫ﺍﻟﺘﻨﺎﻓـﺴﻲ‬ ‫ﺍﻟﻤﻭﻗﻊ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻋﻠﻰ‬
‫ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﺍﻷﺴﻭﺍﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﻘﺩﻤﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺒﻴﻥ‬.‫ﺍﻟﻨﻅـﺎﻡ‬ ‫ﻫـﺫﺍ‬ ‫ﻓـﻲ‬(JIT)‫ﺘـﺘﻡ‬
‫ﻭﺍﻟﺴﻠﻊ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻭﺤﺭﻜﺔ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻋﻤﻠﻴﺎﺕ‬...‫ﻴﺅﺩﻱ‬ ‫ﻤﻤﺎ‬ ،‫ﻤﻁﻠﻭﺒﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺇﻟﺦ‬
‫ﺍﻟﻔـﻡ‬ ‫ﺇﻟـﻰ‬ ‫ﺍﻟﻴـﺩ‬ ‫ﻤـﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻤﻔﻬﻭﻡ‬ ‫ﻭﻓﻕ‬ ‫ﻜﺒﻴﺭ‬ ‫ﻭﺇﻨﺘﺎﺝ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺘﺩﻨﻴﺔ‬ ‫ﺇﻟﻰ‬.
‫ﻟﺘﻘﻴﻴﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻨﻅﺎﻤ‬ ‫ﻴﻌﺘﺒﺭﻩ‬ ‫ﻭﺍﻟﺒﻌﺽ‬‫ﺃ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻟﻤﺨﺯﻭﻥ‬‫ﻨﻪ‬‫ﺍﻟﻬـﺩﺭ‬ ‫ﺇﺯﺍﻟـﺔ‬ ‫ﻋﻠـﻰ‬ ‫ﻴﻌﻤـل‬
‫ﺘـﻭﻓﻴﺭ‬ ‫ﺨـﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺇﻟﻰ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺇﻀﺎﻓﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻻ‬ ‫ﻨﺸﺎﻁ‬ ‫ﻭﺃﻱ‬ ‫ﻭﺍﻟﻀﻴﺎﻉ‬
‫ﺤـﺴﺏ‬ ‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﺃﻱ‬ ،‫ﺍﻟﻤﻨﺎﺴـﺏ‬ ‫ﻭﺍﻟﻭﻗﺕ‬ ‫ﺍﻟﻤﻨﺎﺴﺏ‬ ‫ﺍﻟﻤﻜﺎﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺎﺴﺏ‬ ‫ﺍﻟﺠﺯﺀ‬
‫ﻭﻓﻲ‬ ،‫ﺍﻟﻁﻠﺏ‬‫ﻁﺭﻴﻘـﺔ‬ ‫ﺒﺈﺘﺒﺎﻉ‬ ‫ﻴﻨﺘﺞ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﻤﺩﺨل‬ ‫ﺨﻼﻑ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬
‫ﺍﻟﺩﻓﻊ‬Push‫ﻴﻨﺩﻓ‬ ‫ﺤﻴﺙ‬‫ﺇﺫﺍ‬ ‫ﻋﻤـﺎ‬ ‫ﺍﻟﻨﻅﺭ‬ ‫ﺒﺼﺭﻑ‬ ‫ﺃﺨﺭ‬ ‫ﺇﻟﻰ‬ ‫ﻤﺭﻜﺯ‬ ‫ﻤﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻊ‬
‫ﻜ‬‫ﺎ‬‫ﺘـﺭﺍﻜﻡ‬ ‫ﺫﻟـﻙ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻴﺘﺭﺘﺏ‬ ،‫ﻻ‬ ‫ﺃﻡ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻻﺴﺘﻘﺒﺎل‬ ‫ﻤﺴﺘﻌﺩ‬ ‫ﺍﻟﻤﺭﻜﺯ‬ ‫ﻥ‬
‫ﺍﻷﻤﻭﺍل‬ ‫ﻭﺘﻌﻁل‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬(JIT)‫ﺍﻟـﺴﺤﺏ‬ ‫ﺒﻁﺭﻴﻘﺔ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺘﺩﻓﻕ‬ ‫ﻤﺭﺍﻗﺒﺔ‬ ‫ﺘﺘﻡ‬.‫ﻨﻅـﺎﻡ‬
‫ﺍ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺭﺠﻭﻋ‬ ‫ﺍﻟﻨﻬﺎﺌﻲ‬ ‫ﺍﻟﺘﺠﻤﻴﻊ‬ ‫ﻤﺭﻜﺯ‬ ‫ﻤﻥ‬ ‫ﺃﻱ‬ ‫ﺍﻟﻨﻬﺎﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻴﺒﺩﺃ‬ ‫ﺍﻟﺴﺤﺏ‬‫ﻭﻫﻭ‬ ‫ﻟﺒﺩﺍﻴﺔ‬
‫ﻫﻤﺎ‬ ‫ﺃﺴﺎﺴﻴﻴﻥ‬ ‫ﺃﻤﺭﻴﻥ‬ ‫ﻴﺤﻘﻕ‬ ‫ﻤﺎ‬:‫ﺍﻟﺫﻯ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺜﺎﻨﻴ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻴﺴﺤﺏ‬ ‫ﺍﻟﻁﻠﺏ‬ ‫ﺃﻥ‬
‫ﺇﻨﺘﺎﺠﻪ‬ ‫ﻴﺠﺎﺯ‬‫ﻻﻴ‬‫ﺒﻁﺎﻗـﺔ‬ ‫ﺘـﺭﺩ‬ ‫ﺃﻥ‬ ‫ﺒﻌـﺩ‬ ‫ﺇﻻ‬ ‫ﺍﻟﺜﺎﻨﻴﺔ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻤﺤﻁﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺩﻓﻊ‬ ‫ﺃﻭ‬ ‫ﻘل‬
‫ﺍﻟﻁ‬ ‫ﺘﻤﺜل‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺤﺭﻜﺔ‬‫ﻠ‬‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﺒﻁﺎﻗـﺔ‬ ‫ﺒﺩﻭﻥ‬ ‫ﺠﺯﺀ‬ ‫ﺃﻱ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻻ‬ ‫ﺤﻴﺙ‬ ‫ﺏ‬
‫ﺒﺒ‬ ‫ﺇﻻ‬ ‫ﺘﺤﺭﻜﻪ‬ ‫ﻴﺠﻭﺯ‬ ‫ﻭﻻ‬ ‫ﺫﻟﻙ‬ ‫ﺘﺠﻴﺯ‬ ‫ﺍﻟﺘﻰ‬‫ﺍﻟﺤﺭﻜﺔ‬ ‫ﻁﺎﻗﺔ‬.‫ﻋﻠﻴـﻪ‬ ‫ﻴﻁﻠﻕ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻫﺫﺍ‬
‫ﻜﺎﻨﺒﺎﻥ‬ ‫ﻨﻅﺎﻡ‬(Kanban)‫ﻨﻅـﺎﻡ‬ ‫ﺇﻟـﻰ‬ ‫ﻭﺘﺸﻴﺭ‬ ‫ﺍﻟﺒﻁﺎﻗﺔ‬ ‫ﺘﻌﻨﻲ‬ ‫ﻴﺎﺒﺎﻨﻴﺔ‬ ‫ﻜﻠﻤﺔ‬ ‫ﻭﻫﻲ‬
‫ﺍﻟﺴﺤﺏ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻘﻭﻡ‬pull‫ﻤﻌﺎﻟﺠﺘـﻪ‬ ‫ﺘﻤـﺕ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﺃﻥ‬ ‫ﻤﺅﺩﺍﻩ‬ ‫ﻭﺍﻟﺫﻯ‬
‫ﹰ‬‫ﺎ‬‫ﻤﻁﻠﻭﺒ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﻓﻘﻁ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻴﺴﺤﺏ‬.‫ﺍﻟﻌﻤﻠﻴـﺔ‬ ‫ﻓـﻲ‬ ‫ﻭﺍﻟﻌﺎﻤـل‬
‫ﻋﻨﺩ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻫﺫﺍ‬ ‫ﻴﻁﻠﺏ‬ ‫ﺍﻟﺘﺎﻟﻴﺔ‬‫ﺍﻟﻤﺤـﺩﺩ‬ ‫ﺍﻟﻭﻗـﺕ‬ ‫ﻓﻲ‬ ‫ﺃﻱ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻁﻠﻭﺒ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻤﺎ‬.‫ﻭﻤـﻥ‬
‫ﻫـﺫﻩ‬ ‫ﺘﺠﺎﻭﺯ‬ ‫ﺇﺫﺍ‬ ،‫ﺒﻬﺎ‬ ‫ﻤﺴﻤﻭﺡ‬ ‫ﺤﺩﻭﺩ‬ ‫ﻓﻲ‬ ‫ﻭﻟﻜﻥ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺒﻌﺽ‬ ‫ﻴﺘﺄﺨﺭ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﻤﻜﻥ‬
‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺩﻟﻴل‬ ‫ﻓﻬﺫﺍ‬ ‫ﺍﻟﺤﺩﻭﺩ‬‫ﺃ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺨﻁ‬ ‫ﺇﻴﻘﺎﻑ‬ ‫ﻤﻥ‬ ‫ﻻﺒﺩ‬ ‫ﻤﺸﻜﻠﺔ‬‫ﺠ‬‫ﺘﺭﻜﻴـﺯ‬ ‫ل‬
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9. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٩›
‫ﻭﺒـﺫﻟﻙ‬ ‫ﻭﻗﺕ‬ ‫ﺒﺄﺴﺭﻉ‬ ‫ﺍﻟﻁﺒﻴﻌﻴﺔ‬ ‫ﺤﺎﻟﺘﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻴﺭ‬ ‫ﻭﺇﻋﺎﺩﺓ‬ ‫ﻟﻤﻌﺎﻟﺠﺘﻬﺎ‬ ‫ﺍﻟﺠﻬﻭﺩ‬
‫ﻟﺘﺭ‬ ‫ﻓﺭﺼﺔ‬ ‫ﺘﺘﺭﻙ‬ ‫ﻻ‬‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺍﻜﻡ‬.
‫ﺍﻵﺘﻲ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺤﺏ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻭﻴﻘﻭﻡ‬:‫ﺇﺭﺴﺎل‬ ‫ﻴﺘﻡ‬ ،‫ﺍﻟﺘﺠﻤﻴﻊ‬ ‫ﻤﺭﺤﻠﺔ‬ ‫ﻨﻬﺎﻴﺔ‬ ‫ﻓﻲ‬
‫ﺴـﻴﺘﻡ‬ ‫ﺍﻟﺘـﻰ‬ ‫ﺒﺎﻟـﻀﺒﻁ‬ ‫ﻭﺍﻟﻤـﻭﺍﺩ‬ ‫ﺍﻷﺠﺯﺍﺀ‬ ‫ﺒﻜﻤﻴﺔ‬ ‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻟﻤﺭﻜﺯ‬ ‫ﺇﺸﺎﺭﺓ‬
‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺒﻁﻠﺒﺎﺕ‬ ‫ﻟﻠﻭﻓﺎﺀ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻟﺘﺠﻤﻴﻊ‬ ‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻠﻴﻠﺔ‬ ‫ﺍﻟﺴﺎﻋﺎﺕ‬ ‫ﺨﻼل‬ ‫ﺍﺤﺘﻴﺎﺠﻬﺎ‬
‫ﺘﻭﻓ‬ ‫ﻭﻴﺘﻡ‬‫ﻴ‬‫ﻭﺍ‬ ‫ﺍﻷﺠﺯﺍﺀ‬ ‫ﻤﻥ‬ ‫ﺍﻻﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺭ‬‫ﻓﻘـﻁ‬ ‫ﺍﻟﻤﻁﻠﻭﺒـﺔ‬ ‫ﻟﻤـﻭﺍﺩ‬.‫ﻭﻨﻔـﺱ‬
‫ﻴـﺘﻡ‬ ‫ﺤﺘـﻰ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﺍﻟﻤﺭﻜﺯ‬ ‫ﺇﻟﻰ‬ ‫ﻋﻤل‬ ‫ﻤﺭﻜﺯ‬ ‫ﻜل‬ ‫ﻤﻥ‬ ‫ﺇﺭﺴﺎﻟﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻹﺸﺎﺭﺓ‬
‫ﺒﻤﺨ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬ ‫ﻴﺘﻡ‬ ‫ﻻ‬ ‫ﻭﺒﺫﺍ‬ ‫ﻭﻴﺴﺭ‬ ‫ﺒﺴﻬﻭﻟﺔ‬ ‫ﻭﺍﻟﻤﻭﺍﺩ‬ ‫ﺍﻷﺠﺯﺍﺀ‬ ‫ﺘﺩﻓﻕ‬‫ﺯ‬‫ﺃﻱ‬ ‫ﻋﻨـﺩ‬ ‫ﻭﻥ‬
‫ﻨﻘﻁﺔ‬.،‫ﺍﻷﺨﻴـﺭﺓ‬ ‫ﺍﻟﺘﺠﻤﻴﻊ‬ ‫ﻤﺭﺤﻠﺔ‬ ‫ﻟﻁﻠﺏ‬ ‫ﺘﺴﺘﺠﻴﺏ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻤﺭﺍﻜﺯ‬ ‫ﻓﻜل‬ ‫ﺫﻟﻙ‬ ‫ﻭﻋﻠﻰ‬
‫ﻁﻠﺒﺎﺕ‬ ‫ﻭﺘﻠﺒﻰ‬ ‫ﺘﺴﺘﺠﻴﺏ‬ ‫ﺒﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﺘﻰ‬‫ﺍﻟﻌﻤﻼﺀ‬.‫ﻨﻅـﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺃﻨﻪ‬ ‫ﺃﻱ‬(JIT)‫ﻴـﺘﻡ‬ ‫ﻻ‬
‫ﻓﻘﻁ‬ ‫ﺇﻨﺘﺎﺠﻪ‬ ‫ﻤﻁﻠﻭﺏ‬ ‫ﻫﻭ‬ ‫ﻤﺎ‬ ‫ﺇﻻ‬ ‫ﺇﻨﺘﺎﺝ‬.‫ﺸﻜل‬ ‫ﻭﻴﻭﻀﺢ‬)٢/١(‫ﻓﻲ‬ ‫ﺍﻟﺴﺤﺏ‬ ‫ﻁﺭﻴﻘﺔ‬
‫ﺍﻟﺘﺼﻨﻴﻊ‬)١(
٠
‫ﺸﻜل‬)١/١(
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﺤﺏ‬ ‫ﻁﺭﻗﺔ‬(JIT)‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻟﺘﺩﻓﻕ‬
(1) Garrison. Ray H., Eric W. Noreen, Op. Cit., P. 12.
‫اﻟﺤﺎل‬ ‫ﻓﻲ‬ ‫أﻣﺮ‬
‫اﻷﺟﺰاء‬ ‫ﺑﺘﻘﻄﯿﻊ‬
‫ﺣﯿﺚ‬ ‫اﻷﺧﯿﺮ‬ ‫اﻟﻌﻤﻞ‬ ‫ﻣﺮﻛﺰ‬ ‫ﻣﻦ‬ ‫اﻟﺴﺤﺐ‬ ‫ﯾﻤﺎرس‬
‫ﻓﻘﻂ‬ ‫ﺗﺘﺤﺮك‬
‫اﻟﻌﻤﻼء‬ ‫ﻃﻠﺒﺎت‬ ‫ﻟﻤﻮاﺟﮭﺔ‬ ‫اﻟﻜﺎﻓﯿﺔ‬ ‫واﻷﺟﺰاء‬ ‫اﻟﻤﻮاد‬
‫اﻹﻧﺘﺎج‬ ‫ﺧﻂ‬ ‫ﻃﻮل‬ ‫ﻋﻠﻰ‬ ‫اﻟﯿﻮم‬ ‫ﺧﻼل‬
‫ﺍﻟﻤﻭﺭﺩ‬‫ﻋﻤل‬ ‫ﻤﺭﻜﺯ‬
‫ﺍﻟﺘﻘﻁﻴﻊ‬
‫ﻋﻤل‬ ‫ﻤﺭﻜﺯ‬
‫ﺍﻟﻔﺭﺯ‬
‫ﻋﻤل‬ ‫ﻤﺭﻜﺯ‬
‫ﺍﻟﺘﺠﻤﻴﻊ‬
‫ﻗﺴﻡ‬
‫ﺍﻟﻤﺒﻴﻌﺎﺕ‬‫ﺍﻟﻌﻤﻼﺀ‬
)٥()٤()٣()٢()١(
‫اﻟﻌﻤﻼء‬ ‫أواﻣﺮ‬
‫ﺗﻮارﯾﺦ‬ ‫ﺑﮭﺎ‬ ً‫ﺎ‬‫ﻣﻮﺿﺤ‬
‫اﻟﺘﺴﻠﯿﻢ‬
‫اﻟﺤﺎل‬ ‫ﻓﻲ‬ ‫أﻣﺮ‬
‫اﻟﻨﮭﺎﺋﯿﺔ‬ ‫ﺑﺎﻟﻤﻨﺘﺠﺎت‬
‫ﻟﻔﺮز‬ ‫اﻟﺤﺎل‬ ‫ﻓﻲ‬ ‫أﻣﺮ‬
‫اﻷﺟﺰاء‬
‫ﻓﻲ‬ ‫اﻟﺨﺎم‬ ‫ﻟﻠﻤﻮاد‬ ‫أﻣﺮ‬
‫اﻟﺤﺎل‬
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10. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٠›
‫ﻟﻘﺩ‬‫ﻨﻅﺎﻡ‬ ‫ﺤﻘﻕ‬JIT‫ﺍﻟﻌﻤـل‬ ‫ﺇﻨﺘﺎﺠﻴـﺔ‬ ‫ﺯﻴـﺎﺩﺓ‬ ‫ﻓﻲ‬ ‫ﺘﻤﺜﻠﺕ‬ ‫ﻤﺒﻬﺭﺓ‬ ‫ﻨﺘﺎﺌﺞ‬
‫ﺍﻟ‬ ‫ﻭﻏﻴﺭ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬‫ﺒﻨﺴﺒﺔ‬ ‫ﻤﺒﺎﺸﺭ‬٢٠–٥٠%‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﻁﺎﻗﺔ‬ ‫ﺍﺴﺘﻐﻼل‬ ‫ﻓﻲ‬ ‫ﺯﻴﺎﺩﺓ‬ ،
‫ﺒﻨﺴﺒﺔ‬٣٠–٤٠%‫ﺍﻟـﺼﻨﺎﻋﻲ‬ ‫ﺍﻟﺘﺤﻤﻴل‬ ‫ﻭﻗﺕ‬ ‫ﺨﻔﺽ‬ ،٨٠–٩٠%‫ﺨﻔـﺽ‬ ،
‫ﺒﻨﺴﺒﺔ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺘﻜﺎﻟﻴﻑ‬٤٠–٥٠%‫ﺍﻟﻤـﻭﺍﺩ‬ ‫ﺸـﺭﺍﺀ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺨﻔﺽ‬ ،٨–
١٥%‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻜﻤﻴﺔ‬ ‫ﺨﻔﺽ‬ ،٥٠–٩٠%‫ﺍﻟﻤﻜـﺎﻥ‬ ‫ﺍﺤﺘﻴﺎﺠﺎﺕ‬ ‫ﻭﺘﻘﻠﻴﺹ‬ ،٣٠
–٤٠%)١(
٠
‫اﻹﻧﺘﺎج‬ ‫ﻧﻈﺎم‬ ‫ﻋﻨﺎﺻﺮ‬‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬*
:
‫ﺍﻟﻨﻘـﺎﻁ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻁﻠـﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻋﻨﺎﺼﺭ‬ ‫ﺃﻫﻡ‬ ‫ﺘﻠﺨﻴﺹ‬ ‫ﻴﻤﻜﻥ‬
‫ﺍﻵﺘﻴﺔ‬:
 
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬JIT‫ﻟﻤﺨـﺯﻭﻥ‬ ‫ﻭﺠـﻭﺩ‬ ‫ﻓﻼ‬ ،‫ﻤﻘﺒﻭﻟﺔ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻨﻤﺎﺫﺝ‬ ‫ﺘﻌﺩ‬ ‫ﻟﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﻜﻤﻴﺔ‬ ‫ﻋﻨﺩ‬ ‫ﻭﺍﻟﻤﺨﺯﻭﻥ‬ ،‫ﺍﻷﻤﺎﻥ‬)‫ﻋﻨﺩ‬ ‫ﺍﻟﺘﻰ‬‫ﻫ‬‫ﺘﻜﻠﻔـﺔ‬ ‫ﺘﺘﺴﺎﻭﻯ‬ ‫ﺎ‬
‫ﺍﻟﻁ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻤﻊ‬ ‫ﺒﺎﻟﻤﺨﺯﻭﻥ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬‫ﻠﺒﻴﺔ‬(‫ﺘـﻨﺨﻔﺽ‬ ‫ﺃﻥ‬ ‫ﻭﻴﺠﺏ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﹰ‬‫ﻻ‬‫ﻤﻘﺒﻭ‬ ‫ﻴﻌﺩ‬ ‫ﻟﻡ‬
‫ﻻﺴـﺘﻬﻼﻙ‬ ‫ﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﻴﻭﻡ‬ ‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﻜﻤﻴﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺤﻴﺙ‬ ‫ﻤﻤﻜﻥ‬ ‫ﺤﺩ‬ ‫ﺃﺩﻨﻰ‬ ‫ﺇﻟﻰ‬
‫ﺫﻟـﻙ‬ ‫ﻓـﻲ‬ ‫ﺒﻤﺎ‬ ،‫ﻟﻬﺎ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﺃﺩﻨﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻤﻊ‬ ،‫ﺍﻟﺘﺎﻟﻲ‬ ‫ﺍﻟﻴﻭﻡ‬
‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻗﺭﺏ‬ ‫ﻤﻭﺭﺩﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﻨﻘل‬ ‫ﺘﻜﻠﻔﺔ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻴﺴﻌﻰ‬JIT‫ﺘﻘﻠﻴﺹ‬ ‫ﺇﻟﻰ‬‫ﻤﻤﻜﻨـﺔ‬ ‫ﻓﺘﺭﺓ‬ ‫ﺃﻗل‬ ‫ﻴﻜﻔﻲ‬ ‫ﺒﻤﺎ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﻜﻤﻴﺔ‬
‫ﺍﻟﻤﺜﺎﻟﻴﺔ‬ ‫ﻭﺍﻟﺤﺎﻟﺔ‬‫ﺃﻥ‬‫ﻓﻬـ‬ ‫ﻓﻘـﻁ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻟﻴﻭﻡ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﺘﻜﻔﻲ‬‫ﺫﺍ‬‫ﺍﻟﻁﻠﺒﻴـﺎﺕ‬ ‫ﻴـﺴﺘﺨﺩﻡ‬
‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﺩﻓﻌﺎﺕ‬ ‫ﺒﺈﻨﺘﺎﺝ‬ ‫ﻭﻴﻘﻭﻡ‬ ‫ﺍﻟﺼﻐﻴﺭﺓ‬.‫ﺇﻟـﻰ‬ ‫ﻴـﺅﺩﻱ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﻭﺍﻨﺨﻔﺎﺽ‬
(1) Hay, E.J., The Just – In Time Breakthrough, New York: John
Willy and Sons, 1988.
*‫ﺇﻟﻰ‬ ‫ﺍﻟﺭﺠﻭﻉ‬ ‫ﻴﻤﻜﻥ‬:‫ﺩ‬٠‫ﻨﻅﺎﻡ‬ ،‫ﻨﺠﻡ‬ ‫ﻋﺒﻭﺩ‬ ‫ﻨﺠﻡ‬‫ﻟﻠﺘﻨﻤﻴـﺔ‬ ‫ﺍﻟﻌﺭﺒﻴـﺔ‬ ‫ﺍﻟﻤﻨﻅﻤﺔ‬ ،‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬
‫ﻭﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﺇﺩﺍﺭﺓ‬ ،‫ﺍﻹﺩﺍﺭﻴﺔ‬:١٩٩٥‫ﺼـ‬ ،٢٤–٦٤.
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11. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١١›
‫ﻭﺍﻹﺩﺍﺭﻱ‬ ‫ﺍﻟﻤﻜﺘﺒـﻲ‬ ‫ﺍﻟﻌﻤـل‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻭﺍﺤﺩﺓ‬ ‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬
‫ﺍﻟﺨﺎﺹ‬ ‫ﻭﺍﻟﻤﺤﺎﺴﺒﻲ‬‫ﺒﺈﺼﺩﺍ‬‫ﺍﻟﻁﻠﺒﻴﺔ‬ ‫ﺭ‬‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻗﺩ‬ ‫ﻁﺭﻴﻘﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﻘل‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻭﻜﺫﻟﻙ‬
‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﻘﺭﺏ‬ ‫ﻤﻭﺭﺩﻴﻥ‬.
‫ﺍﻟﺤﻴـﺯ‬ ‫ﺘﺨﻔـﻴﺽ‬ ‫ﻓـﻲ‬ ‫ﺘﺘﻤﺜـل‬ ‫ﻤﺘﻌﺩﺩﺓ‬ ‫ﻤﺯﺍﻴﺎ‬ ‫ﻴﺤﻘﻕ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻭﺘﺩﻨﻴﺔ‬
)‫ﺍﻟﻤﻜﺎﻥ‬(‫ﺘﺘـﺭﻙ‬ ‫ﻻ‬ ‫ﺤﺘﻰ‬ ‫ﻟﻠﺘﺨﺯﻴﻥ‬ ‫ﻤﻜﺎﻥ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻭﺠﺩ‬ ‫ﻻ‬ ‫ﺍﻟﻤﺼﺎﻨﻊ‬ ‫ﺒﻌﺽ‬ ‫ﺃﻥ‬ ‫ﻟﺩﺭﺠﺔ‬
‫ﻋﻠ‬ ‫ﺍﻟﻜﻤﻴﺔ‬ ‫ﺒﺨﺼﻡ‬ ‫ﻭﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﻜﻤﻴﺎﺕ‬ ‫ﻟﻠﺸﺭﺍﺀ‬ ‫ﻟﻠﻤﺩﻴﺭﻴﻥ‬ ‫ﻓﺭﺼﺔ‬‫ﺤـﺴﺎﺏ‬ ‫ﻰ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﺯﻴﺎﺩﺓ‬‫ﺍﻟﻤﺘﺭﺘﺒﺔ‬‫ﻨﻁﺎﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻗﺘﺼﺎﺩ‬ ،‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺯﺍﺌﺩ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻋﻠﻰ‬
‫ﺍﻟﻌﺎﻁـل‬ ‫ﺍﻟﻤﺨـﺯﻭﻥ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺴﺘﺜﻤﺭﺓ‬ ‫ﺍﻟﻤﻭﺍﺭﺩ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻻﻗﺘﺼﺎﺩ‬ ،‫ﺍﻟﻌﻤل‬.‫ﺘﺩﻨﻴـﺔ‬
‫ﻤﺼﺤﻭﺒﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻻﺒﺩ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬‫ﻤـﻥ‬ ‫ﺒﺎﻟﺘﺨﻠﺹ‬،‫ﺍﻵﻟـﺔ‬ ‫ﻭﺘﻭﻗـﻑ‬ ‫ﺃﻋﻁـﺎل‬
‫ﺍﻵﻻﺕ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﻭﺠﻭﺩﺓ‬ ‫ﻭﺍﻷﻋﻁﺎل‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﻴﻅﻬﺭ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻓﺎﻨﺨﻔﺎﺽ‬‫ﻭﻴﻌﻤـل‬
‫ﺒﺄﻭل‬ ‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬ ‫ﻭﺇﺯﺍﻟﺘﻬﺎ‬ ‫ﻤﻌﺎﻟﺠﺘﻬﺎ‬ ‫ﻋﻠﻰ‬.‫ﺍﻻﺤﺘﻴﺎﻁ‬ ‫ﻓﺎﻟﻤﺨﺯﻭﻥ‬‫ﻲ‬‫ﺍﻟﺫﻯ‬‫ﻤـﻥ‬ ‫ﻻﺒﺩ‬ ‫ﻜﺎﻥ‬
‫ﺒﻪ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬‫ﺃ‬‫ﻟﻪ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻻ‬ ‫ﺃﺼﺒﺢ‬ ‫ﺍﻵﻟﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻭﻗﻑ‬ ‫ﻤﻌﺎﻟﺠﺔ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﺼ‬.
 
‫ﻨﻅﺎﻡ‬ ‫ﺃﺴﺎﺴﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻀﻴﺎﻉ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻀﺎﺀ‬JIT.‫ﻋﻠـﻰ‬ ‫ﻴﻘـﻭﻡ‬ ‫ﺍﻟﻨﻅـﺎﻡ‬
‫ﻭﺭ‬ ‫ﻜﺎﻟﻭﻗﺕ‬ ‫ﺍﻟﻀﻴﺎﻉ‬ ‫ﺃﺸﻜﺎل‬ ‫ﻜل‬ ‫ﺘﺠﻨﺏ‬‫ﺃ‬‫ﺍﻟ‬ ‫ﺱ‬‫ﻤﺒـﺭﺭ‬ ‫ﻏﻴـﺭ‬ ‫ﺒـﺸﻜل‬ ‫ﺍﻟﻤﻌﻁل‬ ‫ﻤﺎل‬
‫ﻭﺍ‬ ‫ﻭﺍﻟﺘﻠﻑ‬ ،‫ﹰ‬‫ﺎ‬‫ﺍﻗﺘﺼﺎﺩﻴ‬‫ﻷ‬‫ﻋﻁ‬‫ﺎل‬‫ﺍﻷﺭﺽ‬ ‫ﺃﻭ‬ ‫ﺍﻵﻟـﺔ‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤـﺴﺘﻐﻠﺔ‬ ‫ﻏﻴﺭ‬ ‫ﻭﺍﻟﻁﺎﻗﺔ‬
‫ﻭﻏﻴﺭﻫﺎ‬.‫ﹰ‬‫ﺎ‬‫ﻀـﺭﻭﺭﻴ‬ ‫ﻴﻌﺘﺒـﺭ‬ ‫ﻻ‬ ‫ﻟﻺﻨﺘـﺎﺝ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺃﻱ‬ ‫ﺃﻥ‬ ‫ﻭﻴﻌﺘﺒﺭ‬
‫ﻤﻨﻪ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﻭﻴﺠﺏ‬.‫ﺃﻤـﺎ‬ ‫ﺍﻟﺘـﺸﻐﻴل‬ ‫ﻫـﻭ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﺤﻴﺩ‬ ‫ﻓﺎﻟﻨﺸﺎﻁ‬
‫ﺍﻷﻨﺸ‬ ‫ﻤﻥ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﻭﺍﻟﻔﺤﺹ‬ ‫ﻭﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﺍﻟﺘﺤﺭﻙ‬‫ﻭﻻ‬ ‫ﻀـﺭﻭﺭﻴﺔ‬ ‫ﻏﻴـﺭ‬ ‫ﻓﻬﻲ‬ ‫ﻁﺔ‬
‫ﺘﻭﻀﻴﺤﻪ‬ ‫ﺴﺒﻕ‬ ‫ﻜﻤﺎ‬ ‫ﻀﻴﺎﻉ‬ ‫ﻭﺘﻌﺘﺒﺭ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺘﻀﻴﻑ‬.‫ﻓﻘـﻁ‬ ‫ﺍﻟﻤﻀﺎﻓﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻭﺘﺘﺤﻘﻕ‬
‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﺩﻱ‬ ‫ﺍﻟﺘﻐﻴﻴﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻓﻲ‬.
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12. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٢›
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻀﻴﺎﻉ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻀﺎﺀ‬ ‫ﺃﻤﺜﻠﺔ‬ ‫ﻭﻤﻥ‬JIT‫ﻤﻭﻗﻊ‬ ‫ﺘﺨﺼﻴﺹ‬ ‫ﻋﺩﻡ‬ ،
‫ﻻ‬ ،‫ﺍﻟﻤﻌﻴﺒـﺔ‬ ‫ﻟﻠﻤﻨﺘﺠـﺎﺕ‬ ‫ﺍﻟﺘـﺸﻐﻴل‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﻋﺎﻤﻠﻴﻥ‬ ‫ﺃﻭ‬ ‫ﺁﻻﺕ‬ ‫ﺃﻭ‬‫ﻴﻭﺠـﺩ‬
‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ،‫ﺤﺩ‬ ‫ﺃﺩﻨﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ،‫ﺍﺤﺘﻴﺎﻁﻲ‬ ‫ﺃﻭ‬ ‫ﺃﻤﺎﻥ‬ ‫ﻤﺨﺯﻭﻥ‬
‫ﻤـﻥ‬ ‫ﻗﺭﻴﺏ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺘﻔﻀﻴل‬ ‫ﻤﻊ‬ ‫ﻜﺎﻓﻴﺔ‬ ‫ﻁﺎﻗﺔ‬ ‫ﺍﻟﻤﻭﺭﺩ‬ ‫ﻟﻬﺫﺍ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻤﻭﺭﺩ‬
‫ﻤﻀﺎﻓﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬ ‫ﻻ‬ ‫ﺃﻋﻤﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻋﺩﻡ‬ ،‫ﺍﻟﻤﺼﻨﻊ‬...‫ﺇﻟﺦ‬.
 
‫ﺘ‬ ‫ﺃﻨﺸﻁﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻴﺸﺘﻤل‬‫ﻭﺘﺸﺘﻤل‬ ،‫ﺠﺩﻴﺩ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺒﺩﺀ‬ ‫ﺍﻵﻟﺔ‬ ‫ﻬﻴﺌﺔ‬
،‫ﻟﻠﻌﻤـل‬ ‫ﻭﺇﻋـﺩﺍﺩﻫﺎ‬ ‫ﺍﻟﻤﺎﻜﻴﻨﺎﺕ‬ ‫ﺘﺭﺘﻴﺏ‬ ،‫ﺍﻵﻟﺔ‬ ‫ﻤﻜﺎﻥ‬ ‫ﺘﻐﻴﻴﺭ‬ ،‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺘﺤﺭﻴﻙ‬ ‫ﻋﻠﻰ‬
‫ﻤﻥ‬ ‫ﻤﻌﻴﻥ‬ ‫ﻨﻭﻉ‬ ‫ﺘﺼﻨﻴﻊ‬ ‫ﻤﻥ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻴﺘﺤﻭل‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺘﺠﺭﻯ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﺇﺠﺭﺍﺀ‬
‫ﺁﺨﺭ‬ ‫ﻨﻭﻉ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻨﺘﺞ‬.‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺩﻓﻌﺎﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻤﻥ‬ ‫ﻓﻼﺒﺩ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﻭﻟﺘﺨﻔﻴﺽ‬
‫ﺇ‬ ‫ﻴﺘﻁﻠﺏ‬ ‫ﻤﻤﺎ‬‫ﺃ‬ ‫ﻭﺘﻜﻠﻔﺔ‬ ‫ﺃﻗل‬ ‫ﹰ‬‫ﺍ‬‫ﻋﺩﺍﺩ‬‫ﻗ‬‫ﺘﻜـﺩﺱ‬ ‫ﻤـﺸﻜﻠﺔ‬ ‫ﺫﻟـﻙ‬ ‫ﻋﻠـﻰ‬ ‫ﻴﺘﺭﺘﺏ‬ ‫ﻭﻟﻜﻥ‬ ‫ل‬
‫ﻋﻤﻠﻴـﺎﺕ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﻗﺒل‬ ‫ﺸﻬﻭﺭ‬ ‫ﺤﺘﻰ‬ ‫ﺃﻭ‬ ‫ﺃﺴﺎﺒﻴﻊ‬ ،‫ﺃﻴﺎﻡ‬ ‫ﻋﺩﺓ‬ ‫ﻴﻨﺘﻅﺭ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬
‫ﺒﻴﻌﻪ‬ ‫ﻴﺘﻡ‬ ‫ﺃﻥ‬ ‫ﻗﺒل‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﺎﻟﻲ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﻤﺭﻜﺯ‬ ‫ﻓﻲ‬ ‫ﺇﻀﺎﻓﻴﺔ‬.‫ﺒـﺩﻓﻌﺎﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬
‫ﻨﻅﺎﻡ‬ ‫ﻴﺘﺠﻪ‬ ‫ﻭﻟﺫﻟﻙ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻤﺭﺍﺕ‬ ‫ﻋﺩﺩ‬ ‫ﻤﻥ‬ ‫ﻴﺯﻴﺩ‬ ‫ﺼﻐﻴﺭﺓ‬JIT‫ﻭﻗﺕ‬ ‫ﺨﻔﺽ‬ ‫ﻨﺤﻭ‬
‫ﺍ‬‫ﺍ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻭﺘﺨﻔﻴﺽ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺘﻜﺩﺱ‬ ‫ﻤﺸﻜﻠﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﻘﻀﺎﺀ‬ ‫ﻹﻋﺩﺍﺩ‬‫ﻹ‬‫ﻋﺩﺍﺩ‬.
‫ﻨﻅﺎﻡ‬ ‫ﺤﻘﻕ‬ ‫ﻟﻘﺩ‬JIT‫ﺤﻴـﺙ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺍ‬‫ﻜﺒﻴﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺘﺨﻔﻴﻀ‬ ‫ﺘﻭﻴﻭﺘﺎ‬ ‫ﻓﻲ‬
‫ﻤﻥ‬ ‫ﺘﺘﻜﻭﻥ‬ ‫ﺩﻓﻌﺔ‬ ‫ﻹﻨﺘﺎﺝ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻤﻥ‬ ‫ﺘﻤﻜﻨﺕ‬٨٠٠‫ﺃﻏﻁﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻁﻥ‬
‫ﺇﻟﻰ‬ ‫ﺴﺎﻋﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺴﻴﺎﺭﺍﺕ‬ ‫ﻭﺼﻔﺎﺌﺢ‬١٢‫ﺨﻼل‬ ‫ﻓﻲ‬ ‫ﺩﻗﻴﻘﺔ‬٥‫ﺴﻨﻭﺍﺕ‬.
‫ﻭﻗ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻭﻴﻤﻜﻥ‬‫ﺍﻵﻻﺕ‬ ‫ﺘـﺼﻤﻴﻡ‬ ‫ﺇﻋـﺎﺩﺓ‬ ‫ﻁﺭﻴـﻕ‬ ‫ﻋـﻥ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﺕ‬
‫ﺍﻟﺘﻨﻅـﻴﻡ‬ ‫ﺒﺎﺴـﺘﺨﺩﺍﻡ‬ ،‫ﻟﻠﻤـﺼﻨﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﺘﻨﻅﻴﻡ‬ ‫ﺘﻐﻴﻴﺭ‬ ‫ﺨﻼل‬ ‫ﻭﻤﻥ‬ ‫ﻭﺘﻁﻭﻴﺭﻫﺎ‬
‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻲ‬Group Layout‫ﺒﺘﻜﻨﻭﻟﻭﺠﻴـﺎ‬ ‫ﻴـﺴﻤﻰ‬ ‫ﻤﺎ‬ ‫ﺃﻭ‬
‫ﻤﻨﻔﺭﺩ‬ ‫ﺒﺸﻜل‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻋﻠﻰ‬ ‫ﺫﻟﻙ‬ ‫ﹰ‬‫ﻼ‬‫ﻤﻔﻀ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ‬.
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13. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٣›
‫ﺘﺨﻔ‬‫ﻴ‬‫ﻴـ‬ ،‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﺍﻷﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﺽ‬‫ﻋﻠـﻰ‬ ‫ﺴﺎﻋﺩ‬
‫ﺃﺴـﺭﻉ‬ ‫ﺍﻻﺴﺘﺠﺎﺒﺔ‬ ‫ﻭﺒﺎﻟﺘﺎﻟﻲ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻭﺍﻨﺨﻔﺎﺽ‬ ‫ﺼﻐﻴﺭ‬ ‫ﺒﺤﺠﻡ‬ ‫ﺍﻹﻨﺘﺎﺝ‬
‫ﺍﻟﺩﻭﺭﺓ‬ ‫ﻭﻗﺕ‬ ‫ﻭﺘﺨﻔﻴﺽ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻟﻤﺘﻁﻠﺒﺎﺕ‬.
 
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻨﺘﺎﺝ‬ ‫ﺨﻁ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﺎل‬JIT‫ﻤﻬـﺎﺭﺍﺕ‬ ‫ﺫﻭﻯ‬ ‫ﻴﻜﻭﻨﻭﺍ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬
‫ﺍﻷﻋﻤﺎل‬ ‫ﺃﺩﺍﺀ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺭﻭﻨﺔ‬ ‫ﻤﻊ‬ ‫ﻤﺘﻌﺩﺩﺓ‬.‫ﻋﻤـل‬ ‫ﻓـﻲ‬ ‫ﻤﺘﺨﺼﺼﻴﻥ‬ ‫ﻴﻜﻭﻨﻭﺍ‬ ‫ﻻ‬ ‫ﺃﻱ‬
‫ﻭﻟﻜﻥ‬ ‫ﻴﺅﺩﻱ‬ ‫ﻭﺍﺤﺩ‬‫ﺃﻥ‬ ‫ﻴﺠﺏ‬‫ﺍﻷﻋﻤﺎل‬ ‫ﻤﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻋﻠﻰ‬ ‫ﻤﺘﺩﺭﺒﻴﻥ‬ ‫ﻴﻜﻭﻨﻭﺍ‬‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘـ‬
‫ﻟ‬‫ﻤﻨﻬﻡ‬ ‫ﻴﻁﻠﺏ‬ ‫ﻤﺎ‬.‫ﺍﻟﻌﺎﻤل‬ ‫ﻓﺈﻥ‬ ،‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻷﻨﻅﻤﺔ‬ ‫ﻓﻲ‬‫ﺘﺩﺭﻴﺒﻪ‬ ‫ﻴﺘﻡ‬‫ﻤﻬﺎﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻋﺎﺩﺓ‬
‫ﻭﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺍﻟﻤﻬﺎﻡ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﺤﺩﻭﺩ‬ ‫ﻭﻋﺩﺩ‬ ‫ﻭﺍﺤﺩﺓ‬.‫ﻓـﻲ‬ ‫ﻴﻌﻤـل‬ ‫ﻋﻨـﺩﻤﺎ‬ ‫ﺃﻨﻪ‬ ‫ﻜﻤﺎ‬
‫ﻻ‬ ‫ﻓﺈﻨﻪ‬ ‫ﺍﻹﻨﺘﺎﺝ‬‫ﺍﻟﻌﻤل‬ ‫ﻤﻨﻪ‬ ‫ﻴﻁﻠﺏ‬‫ﻜﺎﻟﺼ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻤﻬﺎﻡ‬ ‫ﻓﻲ‬‫ﻨﻭﻋﻴـﺔ‬ ‫ﻓﺤـﺹ‬ ‫ﺃﻭ‬ ‫ﻴﺎﻨﺔ‬
‫ﺍﻟﻌﻤل‬ ‫ﺘﻘﺴﻴﻡ‬ ‫ﻤﺒﺩﺃ‬ ‫ﻤﻊ‬ ‫ﹰ‬‫ﺎ‬‫ﺘﻭﺍﻓﻘ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﻭﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺍﻟﻤﻭﺍﺩ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬(JIT)‫ﻷﻨﻬـﻡ‬ ‫ﻨﻔﺴﻪ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻤﻥ‬ ‫ﺃﺴﺎﺴﻲ‬ ‫ﺠﺯﺀ‬ ‫ﺍﻟﻌﻤﺎل‬ ‫ﻓﺈﻥ‬
‫ﺃﻋﻤـﺎل‬ ‫ﻋﻠـﻰ‬ ‫ﻴﺩﺭﺒﻭﻥ‬ ‫ﻓﻬﻡ‬ ‫ﺍﻷﺴﺎﺴﻲ‬ ‫ﻋﻤﻠﻬﻡ‬ ‫ﺠﺎﻨﺏ‬ ‫ﻓﺈﻟﻰ‬ ،‫ﻤﺘﻌﺩﺩﺓ‬ ‫ﺒﻤﻬﺎﻡ‬ ‫ﻴﻜﻠﻔﻭﻥ‬
‫ﻋﻨﺩﻤ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺒﻌﺽ‬ ‫ﻏﻴﺎﺏ‬ ‫ﻋﻨﺩ‬ ،‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﻋﻨﺩ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻘﻭﻤﻭﻥ‬ ‫ﺃﺨﺭﻯ‬‫ﻴﻔـﺭﺽ‬ ‫ﺎ‬
‫ﻭﺍﺤـﺩﺓ‬ ‫ﻤﻬﺎﺭﺓ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻴﺘﻁﻠﺒﺎﻥ‬ ‫ﺒﻌﻤﻠﻴﻥ‬ ‫ﺍﻟﻌﺎﻤل‬ ‫ﻴﻘﻭﻡ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺘﻨﻅﻴﻡ‬.‫ﺍﻟﻌﻤـﺎل‬
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬JIT‫ﺒﺒﻌﺽ‬ ‫ﺍﻟﻘﻴﺎﻡ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺩﺭﺒﻭﻥ‬‫ﺍ‬‫ﻭﺒﻌـﺽ‬ ‫ﺍﻟـﺼﻐﻴﺭﺓ‬ ‫ﻹﺼـﻼﺤﺎﺕ‬
‫ﻤﺤﺩﻭﺩﺓ‬ ‫ﻤﻬﺎﺭﺓ‬ ‫ﺘﺘﻁﻠﺏ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻭﻗﺎﺌﻴﺔ‬ ‫ﺍﻟﺼﻴﺎﻨﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬.‫ﻫـﺅﻻﺀ‬ ‫ﻓـﺈﻥ‬ ‫ﻭﺒـﺫﻟﻙ‬
‫ﻨﻅﺎﻡ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺨﺼﻭﺼ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻴﻔﻴﺩﻭﻥ‬ ‫ﺍﻟﻌﺎﻤﻠﻭﻥ‬JIT‫ﻴﺤـﺘﻔﻅ‬ ‫ﻻ‬‫ﺇﻻ‬‫ﺒـﺎﻟﻤﺨﺯﻭﻥ‬
‫ﻓﺈﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺍﻷﺩﻨﻰ‬‫ﺒﺄﺴﺭﻉ‬ ‫ﻤﻌﺎﻟﺠﺘﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻻﺒﺩ‬ ‫ﺤﻘﻴﻘﻴﺔ‬ ‫ﻤﺸﻜﻠﺔ‬ ‫ﺘﻤﺜل‬ ‫ﺍﻷﻋﻁﺎل‬
‫ﺍﻻﻋﺘﻴﺎﺩﻱ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻴﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻵﻻﺕ‬ ‫ﻹﻋﺎﺩﺓ‬ ‫ﻭﻗﺕ‬.‫ﺍﻟﻘﻴـﺎﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻭﺘﺩﺭﻴﺏ‬
‫ﻓﻌﺎل‬ ‫ﺒﺸﻜل‬ ‫ﺍﻟﺸﺎﻤل‬ ‫ﺍﻟﻭﻗﺎﺌﻴﺔ‬ ‫ﺍﻟﺼﻴﺎﻨﺔ‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺴﺎﻋﺩ‬ ‫ﺍﻷﻋﻤﺎل‬ ‫ﺒﻬﺫﻩ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﻌﺎﻤل‬(JIT)‫ﹰ‬‫ﻻ‬‫ﻤﺴﺌﻭ‬ ‫ﻴﻜﻭﻥ‬‫ﺍﻟﻌﻤـل‬ ‫ﺒﺈﻋﺎﺩﺓ‬ ‫ﺍﻟﻘﻴﺎﻡ‬ ‫ﻋﻥ‬Rework
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14. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٤›
‫ﺍﻷﺠـﺯﺍﺀ‬ ‫ﻓـﻲ‬ ‫ﺒﺎﻷﺨﻁﺎﺀ‬ ‫ﺃﺩﺭﻯ‬ ‫ﻓﻬﻡ‬ ،‫ﺍﻟﺠﻴﺩﺓ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺃﻭ‬ ‫ﻟﻸﺠﺯﺍﺀ‬
‫ﺒﺘﺠﻤﻴﻌﻬﺎ‬ ‫ﻴﻘﻭﻤﻭﻥ‬ ‫ﺃﻭ‬ ‫ﻴﻨﺘﺠﻭﻨﻬﺎ‬ ‫ﺍﻟﺘﻰ‬.‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻭﻥ‬ ‫ﻫﻡ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﻌﻤﺎل‬
‫ﺍﻟﻤﺤـﺩﻭﺩﺓ‬ ‫ﻤﺸﻜﻼﺘﻬﺎ‬ ‫ﻭﺤل‬ ‫ﻭﻓﺤﺼﻬﺎ‬ ‫ﺍﻟﺠﻭﺩﺓ‬.‫ﺍﻹﻨﺘﺎﺠﻴـﺔ‬ ‫ﺒﺘﺤـﺴﻴﻥ‬ ‫ﻭﻴﻜﻠﻔـﻭﻥ‬
‫ﻭﺍﻟﺠﻭﺩﺓ‬.‫ﺍﻟﻨﻤﻁ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﻬﺫﺍ‬‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﻤﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﺎﺌﺩ‬(JIT)‫ﺍﻟﻌﻤـﺎل‬ ‫ﻨﻤﻁ‬ ‫ﻫﻭ‬
‫ﻤﺘﻌﺩﺩ‬‫ﻭ‬‫ﺍﻟﻤﻬﺎﺭﺍﺕ‬.‫ﻤـﻥ‬ ‫ﺍﻻﻨﺘﻘﺎل‬ ‫ﻓﻲ‬ ‫ﺃﻜﺒﺭ‬ ‫ﻤﺭﻭﻨﺔ‬ ‫ﺍﻟﻌﻤﺎل‬ ‫ﻴﻤﻨﺢ‬ ‫ﺍﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﻭﺘﻌﺩﺩ‬
‫ﺠﺩﻴـﺩﺓ‬ ‫ﺒﻤﻬـﻥ‬ ،‫ﻭﺍﻷﺠـﺭ‬ ‫ﺍﻟﻤﻬﺎﺭﺓ‬ ‫ﻤﻨﺨﻔﻀﺔ‬ ‫ﺃﻋﻤﺎﻟﻬﻡ‬ ‫ﻭﺍﺴﺘﺒﺩﺍل‬ ‫ﺁﺨﺭ‬ ‫ﺇﻟﻰ‬ ‫ﻋﻤل‬
‫ﻟﻠﺘﻁـﻭﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻼﺯﻤـ‬ ‫ﹰ‬‫ﻼ‬‫ﻤﺩﺨ‬ ‫ﺍﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﺘﻌﺩﺩ‬ ‫ﻴﺠﻌل‬ ‫ﺒﻤﺎ‬ ،‫ﻭﺃﺠﺭ‬ ‫ﻤﻬﺎﺭﺓ‬ ‫ﺃﻋﻠﻰ‬ ‫ﺃﺨﺭﻯ‬
‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ‬‫ﻤﻨﺨﻔـﻀﺔ‬ ‫ﻤﻬـﺎﺭﺍﺕ‬ ‫ﻭﺘﺠﺎﻭﺯ‬ ‫ﻗﺩﻴﻤﺔ‬ ‫ﻤﻬﻥ‬ ‫ﺒﺎﺨﺘﻔﺎﺀ‬ ‫ﺍﻟﻤﻘﺘﺭﻥ‬ ‫ﺍﻟﺴﺭﻴﻊ‬
‫ﺠﺩﻴﺩﺓ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺇﻟﻰ‬.
 
‫ﻨﻅﺎﻡ‬ ‫ﻴﻘﻭﻡ‬JIT‫ﺘﺨﻔـﻴﺽ‬ ‫ﻓـﻲ‬ ‫ﻟﻠﻤـﺴﺎﻫﻤﺔ‬ ‫ﺼـﻐﻴﺭﺓ‬ ‫ﺩﻓﻌﺎﺕ‬ ‫ﺒﺈﻨﺘﺎﺝ‬
‫ﻭﺨﻔﺽ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬‫ﺃﻥ‬ ‫ﻗﺒـل‬ ‫ﺃﻜﺒﺭ‬ ‫ﺒﺴﺭﻋﺔ‬ ‫ﺍﻟﺘﻠﻑ‬ ‫ﻜﺸﻑ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺴﺎﻋﺩ‬ ‫ﺍﻟﺩﻓﻌﺔ‬ ‫ﺤﺠﻡ‬
‫ﺒـﺩ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻭﻴﺤﻘﻕ‬ ‫ﺍﻟﺘﺎﻟﻔﺔ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﺘﺘﺭﺍﻜﻡ‬‫ﺍﻟﻌﻜـﺴﻴﺔ‬ ‫ﺍﻟﺘﻐﺫﻴـﺔ‬ ‫ﺼـﻐﻴﺭﺓ‬ ‫ﻓﻌﺎﺕ‬
‫ﺍﻟﻔﻭﺭﻴﺔ‬.
‫ﻷﻨﻬـﺎ‬ ،‫ﺍﻟﺠﺩﻭﻟﺔ‬ ‫ﻓﻲ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﻤﺭﻭﻨﺔ‬ ‫ﻴﻭﻓﺭ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﺒﺩﻓﻌﺎﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬
‫ﻤﺭﻭﻨـﺔ‬ ‫ﻴﻭﻓﺭ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻗﺼﺭ‬ ‫ﻓﺘﺭﺓ‬ ‫ﻓﻲ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺩﻓﻌﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻻﻨﺘﻘﺎل‬ ‫ﻋﻠﻰ‬ ‫ﺘﺴﺎﻋﺩ‬
‫ﺍﻟﺴﻭﻕ‬ ‫ﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻻﺴﺘﺠﺎﺒﺔ‬ ‫ﻓﻲ‬ ‫ﺃﻜﺒﺭ‬.‫ﻨﻅﺎﻡ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻭﺒﺫﻟﻙ‬(JIT)‫ﻋﻠـﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﻗﺎﺩﺭ‬
،‫ﻤﻁﻠﻭﺏ‬ ‫ﻫﻭ‬ ‫ﻤﺎ‬ ‫ﺇﻨﺘﺎﺝ‬‫ﻋﻨـﺩﻤﺎ‬ ‫ﺍﻹﻨﺘـﺎﺝ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺴﺭﻴﻊ‬ ‫ﺍﻟﺘﻐﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﻗﺩﺭﺓ‬ ‫ﻤﻊ‬
‫ﹰ‬‫ﺎ‬‫ﻤﻁﻠﻭﺒ‬ ‫ﺫﻟﻙ‬ ‫ﻴﻜﻭﻥ‬.
 
‫ﻨﻅﺎﻡ‬ ‫ﻟﺘﻨﻔﻴﺫ‬(JIT)‫ﺃ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬ ،‫ﻥ‬‫ﺘـﺩﻓﻕ‬ ‫ﺨﻁﻭﻁ‬ ‫ﺒﺘﺤﺴﻴﻥ‬ ‫ﺘﻘﻭﻡ‬
‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬.‫ﺍﻟﺘـﺩﻓﻕ‬ ‫ﺨـﻁ‬Flow line‫ﺍﻟﻁﺒﻴﻌـﻲ‬ ‫ﺍﻟﻁﺭﻴـﻕ‬ ‫ﻫـﻭ‬
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15. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٥›
Physical path‫ﺨﻼل‬ ‫ﻴﺘﺤﺭﻙ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻴﺄﺨﺫﻩ‬ ‫ﺍﻟﺫﻯ‬‫ﻤﻥ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻟﺘﺎﻤﺔ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺸﺤﻥ‬ ‫ﺤﺘﻰ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻟﺤﻅﺔ‬.
‫ﺍﻟﻤـﺼﻨﻊ‬ ‫ﺃﺭﻀﻴﺎﺕ‬ ‫ﺒﺘﺼﻤﻴﻡ‬ ‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﺘﻘﻭﻡ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻓﻲ‬
‫ﺒﻌﻀﻬﺎ‬ ‫ﻤﻊ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﺸﺎﺒﻬﺔ‬ ‫ﺍﻵﻻﺕ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺒﺤﻴﺙ‬.‫ﻓـﻲ‬ ‫ﺍﻟﻁﺭﻴﻘﺔ‬ ‫ﻭﻫﺫﻩ‬
‫ﻤـ‬ ‫ﻤﺠﻤﻭﻋـﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺘﺤﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻴﺘﺤﺭﻙ‬ ‫ﺃﻥ‬ ‫ﺘﺘﻁﻠﺏ‬ ‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﺘﺼﻤﻴﻡ‬‫ﻥ‬
‫ﺃﺨﺭﻯ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻵﻻﺕ‬-‫ﺁﺨﺭ‬ ‫ﻤﺒﻨﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺤﺘﻰ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﺨﻼل‬ ‫ﹰ‬‫ﺍ‬‫ﺘﻜﺭﺍﺭ‬.‫ﻴﺅﺩﻱ‬ ‫ﻤﻤﺎ‬
‫ﻭﺘﻜﻭ‬ ،‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻤﻨﺎﻭﻟﺔ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬‫ﻴﻥ‬‫ﻜﺒﻴـﺭ‬ ‫ﺍﻟﺘـﺸﻐﻴل‬ ‫ﺘﺤﺕ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻤﺨﺯﻭﻥ‬
‫ﻭﺘﺄﺨﻴﺭ‬‫ﻀﺭﻭﺭﻱ‬ ‫ﻏﻴﺭ‬.‫ﻤﺘﻌـﺩﺩﺓ‬ ‫ﺇﻨﺘﺎﺠﻴـﺔ‬ ‫ﺒﻤﻬـﺎﻡ‬ ‫ﻴﻘـﻭﻡ‬ ‫ﺍﻟﺘﻘﻠﻴـﺩﻱ‬ ‫ﻓﺎﻟﻤﺼﻨﻊ‬
‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻭﻤﺯﻴﺞ‬ ،‫ﻭﻤﺘﻌﺎﺭﻀﺔ‬‫ﻤﺘﺠﺎﻨﺱ‬ ‫ﻏﻴﺭ‬ ‫ﻭﺍﺴﻊ‬.‫ﻭﺍﺴـﻊ‬ ‫ﻟﻨﻁﺎﻕ‬ ‫ﻭﻤﻭﺠﻪ‬‫ﻤـﻥ‬
‫ﺒﻌﺜـﺭﺓ‬ ‫ﺇﻟـﻰ‬ ‫ﻴـﺅﺩﻱ‬ ‫ﻤﻤﺎ‬ ،‫ﻤﺘﺭﺍﺒﻁﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺴﻴﺎﺴﺎﺕ‬ ‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﺒﺎﻴﻨﺔ‬ ‫ﺍﻷﺴﻭﺍﻕ‬
،‫ﻭﺍﻟﻤﻨﺘﺠـﺎﺕ‬ ‫ﻭﺍﻷﺴـﻭﺍﻕ‬ ‫ﻭﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﻟﺴﻴﺎﺴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺭﺍﺒﻁ‬ ‫ﻭﻀﻌﻑ‬ ‫ﺍﻟﺠﻬﻭﺩ‬
‫ﺒﻨﺠﺎﺡ‬ ‫ﺍﻟﻤﻨﺎﻓﺴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﺩﺭﺓ‬ ‫ﻋﺩﻡ‬ ‫ﻫﻲ‬ ‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﻓﺘﻜﻭﻥ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬(JIT)،‫ﻤﻌـﻴﻥ‬ ‫ﻤﻨـﺘﺞ‬ ‫ﻟﺘﺼﻨﻴﻊ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻵﻻﺕ‬ ‫ﻜل‬ ‫ﻓﺈﻥ‬
‫ﻤﻊ‬ ‫ﺘﻭﺠﺩ‬ ،‫ﹰ‬‫ﺎ‬‫ﻏﺎﻟﺒ‬‫ﻭﺍﺤﺩ‬ ‫ﻤﻭﻗﻊ‬ ‫ﻓﻲ‬ ‫ﺒﻌﻀﻬﺎ‬.‫ﻓـﻲ‬ ‫ﺍﻵﻻﺕ‬ ‫ﺘﺭﺘﻴﺏ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻁﺭﻴﻘﺔ‬ ‫ﻭﻫﺫﻩ‬
‫ﺍﻟﻜﺒﻴﺭ‬ ‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﺩﺍﺨل‬ ‫ﺤﺩﻩ‬ ‫ﻋﻠﻰ‬ ‫ﻤﻨﺘﺞ‬ ‫ﻟﻜل‬ ‫ﺼﻐﻴﺭ‬ ‫ﻤﺼﻨﻊ‬ ‫ﺘﺨﻠﻕ‬ ‫ﺍﻟﻤﺼﻨﻊ‬.‫ﺨـﻁ‬
‫ﺸـﻜل‬ ‫ﻓـﻲ‬ ‫ﻜﻤﺎ‬ ‫ﻤﺴﺘﻘﻴﻡ‬ ‫ﺨﻁ‬ ‫ﺸﻜل‬ ‫ﻋﻠﻰ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﺩﻓﻕ‬)١/١(‫ﺃﻭ‬
‫ﺤﺭﻑ‬ ‫ﺸﻜل‬ ‫ﻋﻠﻰ‬ ‫ﻴﻜﻭﻥ‬U‫ﺸﻜل‬ ‫ﻓﻲ‬ ‫ﻤﻭﻀﻊ‬ ‫ﻫﻭ‬ ‫ﻜﻤﺎ‬)١/٢()١(
٠
(1) Garrison & Noreen, Managerial Accounting, Op. Cit., P. 13.
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16. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٦›
‫ﺸﻜل‬)١/٢(
‫ﺍﻟ‬ ‫ﺘﺼﻤﻴﻡ‬‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻤﺼﻨﻊ‬JIT
 
‫ﻋﻠـﻰ‬ ‫ﺍﻷﻋﻁـﺎل‬ ‫ﺼـﻴﺎﻨﺔ‬ ‫ﺘﻜﻠﻔـﺔ‬ ‫ﺘﺸﺘﻤل‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﻓﻲ‬
‫ﺍﻟﻌﻤﺎﻟـﺔ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻤﻥ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺒﻤﺎ‬ ‫ﺍﻟﻌﺎﻁﻠﺔ‬ ‫ﺍﻵﻻﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﺇﺼﻼﺡ‬ ‫ﺘﻜﻠﻔﺔ‬ ،‫ﻨﻭﻋﻴﻥ‬
‫ﺍﻟﻐﻴﺎﺭ‬ ‫ﻭﻗﻁﻊ‬...‫ﺍﻷﻋﻁـﺎل‬ ‫ﻋـﻥ‬ ‫ﺍﻟﻨﺎﺠﻤـﺔ‬ ‫ﺍﻵﺜﺎﺭ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻫﻭ‬ ‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﻭﺍﻟﻨﻭﻉ‬ ،‫ﺇﻟﺦ‬
‫ﺍﻟﻌ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺘﺸﻤل‬‫ﻭﺍﻟﻭﻗـﺕ‬ ‫ﺍﻷﻋﻁـﺎل‬ ‫ﺃﺜﻨـﺎﺀ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﻏﻴﺭ‬ ‫ﻤل‬
‫ﻋﻥ‬ ‫ﻭﺍﻟﻌﺠﺯ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺴﻤﻌﺔ‬ ‫ﻓﻘﺩ‬ ‫ﺘﻜﻠﻔﺔ‬ ،‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺒﺠﺩﻭل‬ ‫ﻟﻠﻭﻓﺎﺀ‬ ‫ﺍﻟﻤﻁﻠﻭﺏ‬ ‫ﺍﻹﻀﺎﻓﻲ‬
‫ﺍﻟﺘﻘﻠﻴـﺩﻱ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﻫﺫﻩ‬ ‫ﻜل‬ ‫ﻭﻟﻤﻭﺍﺠﻬﺔ‬ ‫ﻤﻭﺍﻋﻴﺩﻫﺎ‬ ‫ﻓﻲ‬ ‫ﺒﺎﻟﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﻭﻓﺎﺀ‬
‫ﺍﻟﺯﺍﺌﺩ‬ ‫ﺒﺎﻟﻤﺨﺯﻭﻥ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬ ‫ﻴﺘﻡ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬(JIT)‫ﺍﻻﺤﺘﻔﺎ‬ ‫ﻴﺘﻡ‬ ‫ﻻ‬ ‫ﺤﻴﺙ‬‫ﻓﺈﻥ‬ ‫ﺍﻻﺤﺘﻴﺎﻁﻲ‬ ‫ﺒﺎﻟﻤﺨﺯﻭﻥ‬ ‫ﻅ‬
‫ﺍﻟﻭﻗﺎﺌﻴﺔ‬ ‫ﺍﻟﺼﻴﺎﻨﺔ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﺫﻟﻙ‬ ،‫ﻤﻌﻘﺩﺓ‬ ‫ﻤﺸﺎﻜل‬ ‫ﺤﺩﻭﺙ‬ ‫ﻓﻲ‬ ‫ﺘﺘﺴﺒﺏ‬ ‫ﺍﻷﻋﻁﺎل‬





 
JIT 

 
 
JIT 

 
 
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17. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٧›
‫ﺃﻋﻁﺎل‬ ‫ﺼﻔﺭ‬ ‫ﻫﻲ‬ ‫ﺍﻟﻤﺜﺎﻟﻴﺔ‬ ‫ﺍﻟﺤﺎﻟﺔ‬ ‫ﻭﻟﻜﻥ‬ ‫ﺍﻷﺩﻨﻰ‬ ‫ﺍﻟﺤﺩ‬ ‫ﻓﻲ‬ ‫ﺍﻷﻋﻁﺎل‬ ‫ﻴﺠﻌل‬.‫ﻭﻴﻘﻭﻡ‬
‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻋﻤﺎل‬ ‫ﺍﻟﻭﻗﺎﺌﻴﺔ‬ ‫ﺍﻟﺼﻴﺎﻨﺔ‬ ‫ﺃﻋﻤﺎل‬ ‫ﻤﻥ‬ ‫ﻜﺒﻴﺭ‬ ‫ﺒﺠﺯﺀ‬.
 
‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺸﺭﺍﺀ‬(JIT)‫ﺍ‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻋﻼﻗﺎﺕ‬ ‫ﺘﻁﻭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻘﻭﻡ‬‫ﻷ‬‫ﻤـﻊ‬ ‫ﺠل‬
‫ﺍﻟﻤ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻗﻠﻴل‬ ‫ﻋﺩﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬‫ﻭ‬‫ﻭﺍﻟﺫﻴﻥ‬ ‫ﺒﺸﺩﺓ‬ ‫ﻓﻴﻬﻡ‬ ‫ﺜﻭﻕ‬
‫ﹰ‬‫ﺎ‬‫ﻭﺃﺤﻴﺎﻨـ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺍﺤﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻴﻭﻤ‬ ‫ﺘﻜﻔﻲ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﺒﻜﻤﻴﺎﺕ‬ ‫ﻤﺘﻜﺭﺭﺓ‬ ‫ﻤﺭﺍﺕ‬ ‫ﺍﻟﺘﺴﻠﻴﻡ‬ ‫ﻓﻲ‬ ‫ﻴﺭﻏﺒﻭﻥ‬
‫ﻴﻭﻡ‬ ‫ﻤﻥ‬ ‫ﺃﻗل‬.‫ﻟﻠﻤﻭﺭﺩﻴ‬ ‫ﺍﻟﻤﺴﺎﻋﺩﺓ‬ ‫ﺘﻘﺩﻡ‬ ،‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻭﻀﻤﻥ‬‫ﻨﻅﺎﻡ‬ ‫ﺘﺒﻨﻰ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﻥ‬
(JIT)‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺸﺭﺍﺀ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﻭﺘﺘﻤﺜل‬(JIT)‫ﻴﻠﻲ‬ ‫ﻓﻴﻤﺎ‬:
١-‫ﻟﻠﻤـﻭﺭﺩﻴﻥ‬ ‫ﺍﻟﺠﻴـﺩ‬ ‫ﻓﺒﺎﻻﺨﺘﻴﺎﺭ‬ ،‫ﺍﻟﻀﺭﻭﺭﻴﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻷﻨﺸﻁﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺨﻠﺹ‬
‫ﺍﻟﻌـﺩ‬ ‫ﻤﺜل‬ ،‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﺩﻭﻥ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻴﺘﻡ‬ ‫ﻓﻴﻬﻡ‬ ‫ﺍﻟﻤﻭﺜﻭﻕ‬
‫ﻭﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻭﺍﻟﻔﺤﺹ‬.‫ﻭﻤـﺴﺎﻋﺩﺘﻬﻡ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﻴﺴﺘﻠﺯﻡ‬ ‫ﻭﻫﺫﺍ‬
‫ﻋﻥ‬‫ﺍﻟﺘـﺴﻬﻴﻼﺕ‬ ‫ﻭﺘﻘـﺩﻴﻡ‬ ‫ﻭﺩﻗﻴﻘـﺔ‬ ‫ﻤﺴﺘﻘﺭﺓ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺠﺩﺍﻭل‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﻁﺭﻴﻕ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻋﻘﻭﺩ‬ ‫ﻭﻓﻕ‬ ‫ﺍﻟﺘﺯﺍﻤﻬﻡ‬ ‫ﻭﺘﻁﻭﻴﺭ‬ ‫ﺘﻌﺎﻭﻨﻬﻡ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﻟﻠﻤﻭﺭﺩﻴﻥ‬.
٢-‫ﺍﻟﻤـﻭﺭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺃﻨﻪ‬ ‫ﻁﺎﻟﻤﺎ‬ ،‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺇﻟﻐﺎﺀ‬
‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﻭﺍﻟﻜﻤﻴﺔ‬ ‫ﻭﺍﻟﻭﻗﺕ‬ ‫ﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬.‫ﺍﺨﺘﻴﺎﺭ‬ ‫ﻓﺈﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻋﻠﻰ‬
‫ﺍﻟﻤﻭﺜﻭ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬‫ﻴﻌﺘﺒـﺭ‬ ‫ﻤﻌﻬـﻡ‬ ‫ﻗﻭﻴﺔ‬ ‫ﻤﺘﺒﺎﺩﻟﺔ‬ ‫ﻋﻼﻗﺎﺕ‬ ‫ﻭﺘﻁﻭﻴﺭ‬ ‫ﻓﻴﻬﻡ‬ ‫ﻕ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻭﻫﺎﻡ‬ ‫ﻀﺭﻭﺭﻱ‬.
٣-‫ﻭﺍﻻﻋﺘﻤﺎﺩﻴﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬.‫ﺍﻟﺠﻴـﺩﺓ‬ ‫ﻟﻠﻌﻼﻗـﺎﺕ‬ ‫ﻁﺒﻴﻌﻴـﺔ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﻭﻫﻲ‬
‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻊ‬ ‫ﻭﺍﻟﻭﺜﻴﻘﺔ‬.‫ﻨﻅﺎﻡ‬ ‫ﻓﻠﺴﻔﺔ‬ ‫ﻭﺘﻘﻭﻡ‬(JIT)‫ﻋﻼﻗﺔ‬ ‫ﺘﻁﻭﻴﺭ‬ ‫ﻋﻠﻰ‬
‫ﺒﺎﻹﻨﺘﺎﺝ‬ ‫ﻴﻘﻭﻤﻭﻥ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﻤﺼﺎﻟﺢ‬ ‫ﺸﺭﺍﻜﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺴﺘﻨﺩ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻊ‬ ‫ﻓﻌﺎﻟﺔ‬
‫ﺒ‬ ‫ﻭﺍﻟﺘﻭﺭﻴﺩ‬‫ﻤﻠﺘﺯﻤﻭﻥ‬ ‫ﻷﻨﻬﻡ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﺘﺤﻤﻠﻬﻡ‬ ‫ﻤﻊ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﻜﻤﻴﺎﺕ‬
‫ﻭﻓﺘﺭﺍﺕ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﻭﻜﻤﻴﺎﺕ‬ ‫ﺍﻟﻌﺎﻟﻴﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺫﺍﺕ‬ ‫ﻭﺍﻷﺠﺯﺍﺀ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺒﺘﻭﺭﻴﺩ‬
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18. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٨›
‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻟﺩﻯ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﺇﻋﺎﺩﺓ‬ ‫ﻭﺍﻟﺘﺄﺨﻴﺭ‬ ‫ﺍﻟﺸﺤﻥ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻟﺘﺠﻨﺏ‬ ‫ﺒﺩﻗﺔ‬ ‫ﻤﺤﺩﺩﺓ‬
‫ﻟﻠﻤﻨﺘﺞ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺘﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺃﻨﺸﻁﺔ‬ ‫ﻭﻜﻠﻬﺎ‬.
‫ﻤﻥ‬ ‫ﺍﻹﻤﻜﺎﻥ‬ ‫ﻗﺩﺭ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻋﺩﺩ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺃﻥ‬ ‫ﺨﺎﻑ‬ ‫ﻭﻏﻴﺭ‬‫ﺘـﺴﻬﻴل‬ ‫ﺃﺠل‬
‫ﻟﺘﺨﻔﻴﺽ‬ ‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻗﺭﺏ‬ ‫ﻤﺭﺍﻋﺎﺓ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﻤﻌﻬﻡ‬ ‫ﺍﻟﺘﻌﺎﻭﻥ‬
‫ﺍﻟﻨﻘل‬ ‫ﺘﻜﻠﻔﺔ‬.
 
‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﻨﻅﺎﻡ‬‫ﻋﺎﺌﻕ‬ ‫ﻭﻴﻌﺘﺒﺭﻫﺎ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﺘﺠﻨﺏ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻘﻭﻡ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻓﻲ‬
‫ﻨﻅﺎﻡ‬ ‫ﻭﻟﻜﻥ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻓﻲ‬(JIT)‫ﻻ‬ ‫ﺤﺘـﻰ‬ ‫ﺒﺤﻠﻬـﺎ‬ ‫ﻴﻘﻭﻡ‬ ‫ﻟﻜﻲ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﻋﻥ‬ ‫ﻴﺒﺤﺙ‬
‫ﺘ‬‫ﺇ‬ ‫ﻴﺅﺩﻱ‬ ‫ﻭﺒﺫﻟﻙ‬ ‫ﺘﻜﺭﺭ‬‫ﻭﺍﻟﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﺘﻁﻭﻴﺭ‬ ‫ﻟﻰ‬.
‫ﻨﻅﺎﻡ‬ ‫ﻴﻘﻭﻡ‬ ‫ﻜﻤﺎ‬(JIT)‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺘﺴﺘﺨﺩﻡ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻤﺜ‬ ،‫ﺒﺴﺭﻋﺔ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﺒﺤل‬
‫ﺍﻟﺒﺎﺭﺯﺓ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﻟﺤل‬ ‫ﺍﻟﻀﻭﺌﻲ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺍﻟﻴﺎﺒﺎﻨﻴﺔ‬.‫ﺃﻨـﺩﻭﻥ‬ ‫ﺍﻟﻨﻅـﺎﻡ‬ ‫ﻫـﺫﺍ‬ ‫ﻭﻴﺴﻤﻰ‬
(Andon)‫ﺃﻀﻭﺍﺀ‬ ‫ﺒﺜﻼﺜﺔ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻤﺭﻜﺯ‬ ‫ﻴﺯﻭﺩ‬ ‫ﺤﻴﺙ‬.‫ﻴﻌﻨـﻰ‬ ‫ﺍﻷﺨـﻀﺭ‬ ‫ﺍﻟﻀﻭﺀ‬
‫ﺍﻟﻌﺎﻤل‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﺍﻷﺼﻔﺭ‬ ‫ﺍﻟﻀﻭﺀ‬ ،‫ﻤﺸﻜﻠﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﺩﻡ‬‫ﻀـﺌﻴل‬ ‫ﺒﻤﻘـﺩﺍﺭ‬ ‫ﻴﺘﺨﻠﻑ‬
‫ﺨﻁﻴﺭﺓ‬ ‫ﻤﺸﻜﻠﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺸﻴﺭ‬ ‫ﺍﻷﺤﻤﺭ‬ ‫ﻭﺍﻟﻀﻭﺀ‬.‫ﺍﻟﻌﻤـﺎل‬ ‫ﻴﻌـﺭﻑ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻫﺫﺍ‬
‫ﺍﻟﻤﺸﻜﻼﺕ‬ ‫ﻭﺤﺩﻭﺙ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﻴﺭ‬ ‫ﺒﺨﻁ‬ ‫ﻭﺍﻟﻤﺸﺭﻓﻴﻥ‬.
‫ﺍﻟﻁﻠﺏ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻋﻨﺎﺼﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻌﺭﻑ‬ ‫ﺒﻌﺩ‬–‫ﺃﻫﻤﻴـﺔ‬ ‫ﻤـﺎ‬
‫ﺒﺩﻗـﺔ‬ ‫ﺸﺊ‬ ‫ﻜل‬ ‫ﻓﻴﻬﺎ‬ ‫ﻴﺴﻴﺭ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻨﻅﺎﻡ‬
‫ﺘﺎﻤﺔ؟‬‫ﹰ‬‫ﺎ‬‫ﻭﻭﻓﻘـ‬ ‫ﺍﻟﻤﻁﻠﻭﺒـﺔ‬ ‫ﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﻓﻴﻬﻡ‬ ‫ﻤﻭﺜﻭﻕ‬ ‫ﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺸﺭﺍﺌﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬
‫ﻭﺒﻌﻘﻭﺩ‬ ‫ﻤﺴﺘﻘﺭﺓ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻟﺠﺩﺍﻭل‬‫ﻟﻠﻌﻤﺎﻟـﺔ‬ ‫ﺤﺎﺠـﺔ‬ ‫ﻭﻻ‬ ،‫ﺍﻵﺠـل‬ ‫ﻁﻭﻴﻠـﺔ‬ ‫ﺸﺭﺍﺀ‬
‫ﻭﺍﻵﻻﺕ‬ ‫ﺍﻟﺤﺩﻴﺜـﺔ‬ ‫ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺒﺴﺒﺏ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﺍﻟﻀﺌﻴل‬ ‫ﺒﺎﻟﻘﺩﺭ‬ ‫ﺇﻻ‬ ‫ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﺼﻤﻴﻡ‬ ‫ﺒﺩﺍﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺅﺘﻤﺘﺔ‬.‫ﺍﻟﺘﻜـﺎﻟ‬ ‫ﺘـﺯﺩﺍﺩ‬ ‫ﻭﻟﻜﻥ‬‫ﺍﻟـﺼﻨﺎﻋﻴﺔ‬ ‫ﻴﻑ‬
‫ﺍﺴـﺘﺨﺩﺍﻡ‬ ‫ﻭﻴﻔﻀل‬ ‫ﻭﺭﻗﺎﺒﺔ‬ ‫ﺘﺨﻁﻴﻁ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﺤﺘﺎﺝ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻹﻀﺎﻓﻴﺔ‬
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19. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š١٩›
‫ﻋﻠـﻰ‬ ‫ﺘﺨﺼﻴـﺼﻬﺎ‬ ‫ﻤـﻊ‬ ‫ﻋﻠﻴﻬـﺎ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﻤﻭﺍﺯﻨﺎﺕ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫ﻋﻠﻰ‬ ‫ﻟﺘﺤﻤﻴﻠﻬﺎ‬ ‫ﻁﺭﻴﻘﺔ‬ ‫ﻜﺄﻓﻀل‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬
‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬.
‫ﻨﻅﺎﻡ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺃﻥ‬ ،‫ﺘﻘﺩﻡ‬ ‫ﻤﻤﺎ‬ ‫ﻴﺘﻀﺢ‬(JIT)‫ﻤﺯﺍﻴـﺎﻩ‬ ‫ﻭﺘﺠﻨـﻰ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻴﻔﻴﺩ‬
‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﻤﻭﺍل‬ ‫ﺍﺴﺘﺜﻤﺎﺭ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﺘﻤﺜل‬ ‫ﺍﻟﺘﻰ‬‫ﺍﻟﻤﺨـﺯﻭﻥ‬ ‫ﻓـﻲ‬ ‫ﻤﺤﺒﻭﺴﺔ‬
‫ﺘﻁﺒﻴﻕ‬ ‫ﻤﺯﺍﻴﺎ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺯﺍﺌﺩﺓ‬(JIT)‫ﺃﺩﻨـﻰ‬ ‫ﺇﻟـﻰ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺘﺨﻔﻴﺽ‬
‫ﻤﺨﺯﻭﻥ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﺩﻡ‬ ‫ﺃﻭ‬ ‫ﻤﻤﻜﻥ‬ ‫ﺤﺩ‬.‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻴﺠﻌل‬ ‫ﻋﻴﻭﺏ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﺩﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬
‫ﻭﻴﻭﻓ‬ ‫ﺍﻟﻌﻤﻴل‬ ‫ﺭﻀﺎﺀ‬ ‫ﻭﻴﺯﻴﺩ‬ ‫ﺘﻨﺎﻓﺴﻰ‬ ‫ﻭﻀﻊ‬‫ﺇﻋـﺎﺩﺓ‬ ‫ﻓﻲ‬ ‫ﺘﻨﻔﻕ‬ ‫ﻜﺎﻨﺕ‬ ‫ﻁﺎﺌﻠﺔ‬ ‫ﺃﻤﻭﺍل‬ ‫ﺭ‬
‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺤﺼﺘﻬﺎ‬ ‫ﻭﻋﻠﻰ‬ ‫ﻤﺒﻴﻌﺎﺘﻬﺎ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺴﻤﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻴﺤﺎﻓﻅ‬ ‫ﺍﻟﺘﺸﻐﻴل‬.
‫ﺘﺨﻔﻴﺽ‬ ،‫ﺭﺒﺤﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺃﻏﺭﺍﺽ‬ ‫ﻓﻲ‬ ‫ﻻﺴﺘﻐﻼﻟﻬﺎ‬ ‫ﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﻤﺴﺎﺤﺎﺕ‬ ‫ﺘﻭﻓﻴﺭ‬
‫ﻟﻁﻠﺒـﺎﺕ‬ ‫ﺍﻟﺴﺭﻴﻌﺔ‬ ‫ﻭﺍﻻﺴﺘﺠﺎﺒﺔ‬ ‫ﺃﻜﺒﺭ‬ ‫ﻤﺤﺘﻤل‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬
‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﻭﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻌﻤﻼﺀ‬‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﺍﻨﺤﺭﺍﻓﺎﺕ‬ ‫ﻭﺍﻨﺨﻔﺎﺽ‬.
‫ﻓ‬ ،‫ﻫﺫﺍ‬ ‫ﻭﻋﻠﻰ‬‫ﺈ‬‫ﻨﻅـﺎﻡ‬ ‫ﺘﻁﺒـﻕ‬ ‫ﺍﻟﻤﻨـﺸﺂﺕ‬ ‫ﻤـﻥ‬ ‫ﻜﺜﻴﺭ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ‫ﻨﻨﺎ‬(JIT)
‫ﻭﻤﻨﺸﺂﺕ‬‫ﻋﻠـﻰ‬ ‫ﺘﻨﺎﻓـﺴﻰ‬ ‫ﻭﻀـﻊ‬ ‫ﻓـﻲ‬ ‫ﻟﻠﺒﻘﺎﺀ‬ ،‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺴﻌﻰ‬ ‫ﺃﺨﺭﻯ‬
‫ﺍﻟﻌﺎﻟﻤﻰ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬.‫ﻨﻅﺎﻡ‬ ‫ﻤﺘﻀﻤﻨﺎﺕ‬ ‫ﺃﺨﺫ‬ ‫ﻓﺈﻥ‬ ‫ﻭﻟﺫﺍ‬(JIT)‫ﻋﻨـﺩ‬ ‫ﺍﻻﻋﺘﺒـﺎﺭ‬ ‫ﻓـﻲ‬
‫ﻗـ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟﺘﻌـﺭﻑ‬ ‫ﻤﻥ‬ ‫ﻨﺘﻤﻜﻥ‬ ‫ﺤﺘﻰ‬ ‫ﻀﺭﻭﺭﻱ‬ ‫ﺃﻤﺭ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻭﻀﻊ‬‫ﻨﻅـﺎﻡ‬ ‫ﺩﺭﺓ‬
‫ﺘﻘﻴﻴﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬‫ﺇﻟـﻰ‬ ‫ﺍﻻﻨﺘﺒﺎﻩ‬ ‫ﻭﻟﻔﺕ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺩﺍﺀ‬
‫ﺃﺨﺭﻯ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺒﻤﻘﺎﻴﻴﺱ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺘﺩﻋﻴﻡ‬ ‫ﻀﺭﻭﺭﺓ‬.
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20. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٢٠›
‫ﻧﻈﺎم‬ ‫ﻓﻲ‬ ‫ﻗﯿﻤﺔ‬ ‫ﯾﻀﯿﻒ‬ ‫اﻟﺬى‬ ‫اﻟﻮﻗﺖ‬ ‫ﺗﺨﻔﯿﺾ‬ ‫اﺳﺘﺮاﺗﯿﺠﯿﺎت‬(JIT):
‫ﺍﻟـﻀﺎﺌﻊ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻟﺘﺨﻔﻴﺽ‬ ‫ﺍﻵﺘﻴﺔ‬ ‫ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ‬ ‫ﺇﺘﺒﺎﻉ‬ ‫ﻴﻤﻜﻥ‬Waste
Time‫ﻨﻅﺎﻡ‬ ‫ﻓﻲ‬(JIT):
‫اﻟﻔﺤﺺ‬ ‫وﻗﺖ‬:
‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺒﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻴﻤﻜﻥ‬.‫ﻭﻗـﺕ‬ ‫ﻤـﻥ‬ ‫ﺍﻟـﺘﺨﻠﺹ‬
‫ﺃﻥ‬ ‫ﻭﻻﺒـﺩ‬ ‫ﻋﻴـﻭﺏ‬ ‫ﺼﻔﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺸﺎﻤﻠﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺒﺒﺭﻨﺎﻤﺞ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻴﺘﻁﻠﺏ‬ ‫ﺍﻟﻔﺤﺹ‬
‫ﺒﺘـﺴﻠﻴﻡ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺠﻴﺩﺓ‬ ‫ﺴﻤﻌﺔ‬ ‫ﻭﺫﻭﻯ‬ ‫ﻓﻴﻬﻡ‬ ‫ﻤﻭﺜﻭﻕ‬ ‫ﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺘﺘﻌﺎﻤل‬
‫ﺍﻟﻤ‬ ‫ﻭﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﻨﺎﺴﺏ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻭﺍﺩ‬‫ﻭﺍﻟﻤﺤـﺩﺩﺓ‬ ‫ﻁﻠﻭﺒﺔ‬.‫ﻭﻗـﺕ‬ ‫ﻭﺘﺨﻔـﻴﺽ‬
‫ﻤﻭﺍﺼـﻔﺎﺕ‬ ‫ﻤـﻊ‬ ‫ﺘﺘﻁـﺎﺒﻕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﺍﺴﺘﻼﻤﻬﺎ‬ ‫ﺘﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺃﻥ‬ ‫ﻤﻌﻨﺎﻩ‬ ‫ﺍﻟﻔﺤﺹ‬
‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﺍﻨﺤﺭﺍﻑ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻴﺘﺭﺘﺏ‬ ،‫ﻭﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺍﻟﺸﺭﺍﺀ‬.
‫ﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﻗﺕ‬:‫ﺍﻟﻤـﺼﻨﻊ‬ ‫ﺘﺭﺘﻴﺏ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﻴﺘﻀﻤﻥ‬ ‫ﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬
‫ﺃﻭ‬ ‫ﺒﻌﻀﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻗﺭﻴﺒﺔ‬ ‫ﻭﺍﻵﻻﺕ‬ ‫ﺍﻷﻗﺴﺎﻡ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺒﺤﻴﺙ‬‫ﺒﺤﻴﺙ‬ ‫ﺍﻟﺘﺼﻨﻴﻊ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﻤﺭﻜﺯ‬
‫ﻴﺤـﺩﺙ‬ ‫ﻓـﻼ‬ ‫ﺒﻌﻀﻬﺎ‬ ‫ﺒﺠﻭﺍﺭ‬ ‫ﻤﻭﺠﻭﺩﺓ‬ ‫ﺒﺂﻻﺕ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻤﻜﺎﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺘﺼﻨﻴﻊ‬ ‫ﻴﺘﻡ‬
‫ﺩﺍﺨـل‬ ‫ﺍﻟـﺼﻐﻴﺭ‬ ‫ﺒﺎﻟﻤﺼﻨﻊ‬ ‫ﻴﻌﺭﻑ‬ ‫ﻤﺎ‬ ‫ﻭﺨﻠﻕ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﻭﻻ‬ ‫ﻟﻠﻤﻭﺍﺩ‬ ‫ﻜﺜﻴﺭ‬ ‫ﺘﺤﺭﻙ‬
‫ﺍﻟﻜﺒﻴﺭ‬ ‫ﺍﻟﻤﺼﻨﻊ‬.
‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬:‫ﺃﻓـﻀل‬ ،‫ﻁـﺭﻕ‬ ‫ﺒﻌـﺩﺓ‬ ‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻴﻤﻜﻥ‬
‫ﺍﻷﻗﺴﺎﻡ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﺭﻭﺡ‬ ‫ﺨﻠﻕ‬ ‫ﻫﻲ‬ ‫ﻁﺭﻴﻘﺔ‬‫ﺍﻹﻨﺘﺎﺠﻴﺔ‬.‫ﻭ‬‫ﻋﻨﺩ‬‫ﻤـﻥ‬ ‫ﻤﻨﺘﺞ‬ ‫ﺍﺴﺘﻼﻡ‬
‫ﻭﻫﻨـﺎ‬ ‫ﺍﻻﺴـﺘﻼﻡ‬ ‫ﺒﻤﺠﺭﺩ‬ ‫ﹰ‬‫ﺍ‬‫ﻓﻭﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺒﺒﺩﺀ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻴﻘﻭﻡ‬ ‫ﻤﺤﺩﺩ‬ ‫ﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺁﺨﺭ‬ ‫ﻗﺴﻡ‬
‫ﺼﻔﺭ‬ ‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬ ‫ﻴﺼﺒﺢ‬.‫ﻷﻥ‬ ‫ﺍﻟـﺸﺎﻤﻠﺔ‬ ‫ﺒﺎﻟﺠﻭﺩﺓ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ،‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺍﻟﻁﺭﻕ‬ ‫ﺃﺤﺩ‬
‫ﻴﻤﻨ‬ ‫ﻟﻠﻤﻭﺍﺼﻔﺎﺕ‬ ‫ﻤﻁﺎﺒﻘﺔ‬ ‫ﻏﻴﺭ‬ ‫ﻤﻨﺘﺠﺎﺕ‬ ‫ﻭﺠﻭﺩ‬‫ﻊ‬‫ﺒـﻴﻥ‬ ‫ﺒﺴﻬﻭﻟﺔ‬ ‫ﺍﻟﻤﺭﻭﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻨﺘﺞ‬
‫ﺍﻷﻗﺴﺎﻡ‬.‫ﻟ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻁﺭﻴﻘﺔ‬‫ﻤـﻥ‬ ‫ﻟﻜـل‬ ‫ﺃﻓﻀل‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﻫﻲ‬ ‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬
‫ﺍ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﺠﻬﻴـﺯ‬ ‫ﻭﻗﺕ‬ ‫ﻟﺘﺨﻔﻴﺽ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬‫ﻹ‬‫ﻋـﺩﺍﺩ‬Set-up
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21. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٢١›
time.‫ﺍ‬ ‫ﻟﻭﻗﺕ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻭﻟﻔﻬﻡ‬‫ﻹ‬‫ﻜل‬ ،‫ﻤﻨﺘﺞ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺘﻨﺘﺞ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺃﻥ‬ ‫ﻨﻔﺘﺭﺽ‬ ،‫ﻋﺩﺍﺩ‬
‫ﻟﻜل‬ ‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﺘﻌﺩﻴل‬ ‫ﻴﺘﻡ‬ ‫ﻗﺩ‬ ،‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻗﺴﻡ‬ ‫ﻜل‬ ‫ﻓﻲ‬ ‫ﺘﺘﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻴﺤﺘﺎﺝ‬ ‫ﻤﻨﺘﺞ‬
‫ﻤﻨﺘﺞ‬،‫ﺍﻟﻭﻗ‬‫ﺍﻷﻋﺩﺍﺩ‬ ‫ﻭﻗﺕ‬ ‫ﻴﻌﻨﻲ‬ ‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﻟﺘﻌﺩﻴل‬ ‫ﺍﻟﻼﺯﻡ‬ ‫ﺕ‬.‫ﺘﺠﻨـﺏ‬ ‫ﺃﻭ‬ ‫ﻟﺘﺨﻔﻴﺽ‬
‫ﺍ‬ ‫ﻭﻗﺕ‬‫ﻹ‬‫ﺍﻻﻨﺘﻅﺎﺭ‬ ‫ﻭﻗﺕ‬ ‫ﻭﺒﺎﻟﺘﺎﻟﻲ‬ ‫ﻋﺩﺍﺩ‬.‫ﻴﻔﻀل‬‫ﺘﻼﺌـﻡ‬ ‫ﺒﺤﻴـﺙ‬ ‫ﺍﻟﻤﻌـﺩﺍﺕ‬ ‫ﺸﺭﺍﺀ‬
‫ﺒﺴﻬﻭﻟﺔ‬‫ﺇﻨﺘﺎﺝ‬‫ﻋﻠـﻰ‬ ‫ﺘﺸﻐﻴﻠﻬﺎ‬ ‫ﻴﺴﻬل‬ ‫ﺒﺤﻴﺙ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺃﻭ‬ ،‫ﻤﻨﺘﺞ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬
‫ﺍﻟﻤﻌﺩﺍﺕ‬ ‫ﻨﻔﺱ‬.
‫ﺍﻟﺘﺨﺯﻴﻥ‬ ‫ﻭﻗﺕ‬:‫ﺍﻻﺘ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬ ،‫ﻁﺭﻕ‬ ‫ﺒﻌﺩﺓ‬ ‫ﺘﺨﻔﻴﻀﻪ‬ ‫ﻴﻤﻜﻥ‬‫ﻔـﺎﻕ‬
‫ﻭﺒﺎﻟﻤﻭﺍﺼـﻔﺎﺕ‬ ‫ﺒﺎﻟـﻀﺒﻁ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻤﻊ‬
‫ﻟﺘﻔـﺎﺩﻱ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﻋﻥ‬ ‫ﺯﺍﺌﺩﺓ‬ ‫ﻤﻭﺍﺩ‬ ‫ﻟﺸﺭﺍﺀ‬ ‫ﺤﺎﺠﺔ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻻ‬ ‫ﻭﺒﺎﻟﺘﺎﻟﻲ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬
‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻨﻘﺹ‬.‫ﻟﺘﺨـﺯﻴﻥ‬ ‫ﺃﻗـل‬ ‫ﻭﻗﺕ‬ ‫ﻴﻌﻨﻲ‬ ‫ﺍﻷﻗﺴﺎﻡ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬
‫ﺍﻟﺘﺸﻐﻴل‬ ‫ﺘﺤﺕ‬ ‫ﺍﻹﻨﺘﺎﺝ‬.‫ﻤﻌﻨـ‬ ‫ﺍﻹﻨﺠﺎﺯ‬ ‫ﻭﻗﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﻓﺈﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﺃﺨﻴﺭ‬‫ﺍﻟﻤﻨﺘﺠـﺎﺕ‬ ‫ﺃﻥ‬ ‫ﺎﻩ‬
‫ﻟﻠﻌﻤﻼﺀ‬ ‫ﺍﻟﻤﺘﻐﻴﺭﺓ‬ ‫ﺒﺎﻟﻁﻠﺒﺎﺕ‬ ‫ﻟﻠﻭﻓﺎﺀ‬ ‫ﺃﻗل‬ ‫ﻟﻭﻗﺕ‬ ‫ﺘﺨﺯﻥ‬.
‫اﻟﻤﺤﺪد‬ ‫اﻟﻮﻗﺖ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫وﻧﻈﺎم‬ ‫اﻟﺘﻘﻠﯿﺪﯾﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫أﻧﻈﻤﺔ‬(JIT):
‫ﺍﻟﻤﺒﺎﺸـﺭ‬ ‫ﺍﻟﻌﻤـل‬ ‫ﻋﻠـﻰ‬ ‫ﺘﻌﺘﻤﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﻨﻅﻤﺔ‬
‫ﺒﻨﻅﺎﻡ‬ ‫ﺍﻹﻨﺘﺎﺝ‬ ‫ﻤﻊ‬ ‫ﻟﻠﺘﻌﺎﻤل‬ ‫ﻤﻼﺌﻤﺔ‬ ‫ﺘﻌﺩ‬ ‫ﻟﻡ‬ ‫ﻟﻠﺘﻜﺎﻟﻴﻑ‬ ‫ﻜﻤﺤﺭﻙ‬(JIT).‫ﻅـل‬ ‫ﻓـﻲ‬
‫ﻟﻠﻤـﻭﺍﺩ‬ ‫ﺘﺤﺩﻴـﺩﻫﺎ‬ ‫ﻴـﺘﻡ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴـﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ،‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﻨﻅﺎﻡ‬
‫ﺍﻹﻀـﺎﻓﻴﺔ‬ ‫ﻭﻟﻸﻋﺒﺎﺀ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ،‫ﺍﻟﻤﺒﺎﺸﺭﺓ‬.‫ﺍﻟﻔﺤـﺹ‬ ‫ﺘﻜـﺎﻟﻴﻑ‬ ‫ﺃﻥ‬ ‫ﺘـﺫﻜﺭ‬
‫ﻤﺒﺎﺸـﺭﺓ‬ ‫ﻏﻴﺭ‬ ‫ﺇﻀﺎﻓﻴﺔ‬ ‫ﻜﺘﻜﺎﻟﻴﻑ‬ ‫ﺘﺼﻨﻴﻔﻬﺎ‬ ‫ﻴﺘﻡ‬ ‫ﻭﺍﻟﺘﺤﺭﻙ‬ ‫ﻭﺍﻟﺘﺨﺯﻴﻥ‬.‫ﻨﻅـﺎﻡ‬ ‫ﻓـﻲ‬
‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻹﻨﺘﺎﺝ‬(JIT)‫ﻗﻴﻤـﺔ‬ ‫ﺘـﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻫﺫﻩ‬‫ﻟﻠﻤﻨـﺘﺞ‬
‫ﻟﻬـﺫﻩ‬ ‫ﺍﻟﺘﻜﻠﻔـﺔ‬ ‫ﻤﺤﺭﻜـﺎﺕ‬ ‫ﺃﻤﺜﻠﺔ‬ ‫ﻭﻤﻥ‬ ‫ﺘﺠﻨﺒﻬﺎ‬ ‫ﺃﻭ‬ ‫ﺘﺨﻔﻴﻀﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻭﻴﺠﺏ‬
‫ﻴﻠﻲ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬:
-‫ﺍﻟﻤﺼﺩﺭﺓ‬ ‫ﺍﻷﻭﺍﻤﺭ‬ ‫ﻋﺩﺩ‬.
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22. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٢٢›
-‫ﺍﻟﻤﻭﺭﺩﻴﻥ‬ ‫ﻋﺩﺩ‬.
-‫ﺍﻟﻔﺤﺹ‬ ‫ﻤﺭﺍﺕ‬ ‫ﻋﺩﺩ‬.
-‫ﺍﻟﻤﻨﺎﻭﻟﺔ‬ ‫ﻤﺭﺍﺕ‬ ‫ﻋﺩﺩ‬.
-‫ﺘﺨﺭﻴﺩﻫﺎ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻭﺤﺩﺍﺕ‬ ‫ﻋﺩﺩ‬.
-‫ﺍ‬ ‫ﻤﺭﺍﺕ‬ ‫ﻋﺩﺩ‬‫ﻹ‬‫ﻭﺍﻟﺘﺠﻬﻴﺯ‬ ‫ﻋﺩﺍﺩ‬.
‫ﻭﺘﺅﺩﻱ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﺘﺤﺭﻙ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻫﻲ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﻫﺫﻩ‬‫ﺍﻟﻭﻗـﺕ‬ ‫ﺯﻴـﺎﺩﺓ‬ ‫ﺇﻟـﻰ‬
‫ﻫـﺫﻩ‬ ‫ﺘﺤﻤﻴل‬ ‫ﻭﻟﻴﺱ‬ ‫ﺘﺨﻔﻴﻀﻬﺎ‬ ‫ﻴﺠﺏ‬ ‫ﻭﻟﺫﻟﻙ‬ ‫ﻟﻠﻤﻨﺘﺞ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻴﻀﻴﻑ‬ ‫ﻻ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻀﺎﺌﻊ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬)‫ﺍﻟﺘﺤﺭﻙ‬ ،‫ﺍﻟﺘﺨﺯﻴﻥ‬ ،‫ﺍﻟﻔﺤﺹ‬(‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬.‫ﻓﻼ‬
‫ﺍﻟﺴﺒﺏ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺘﻭﺠﺩ‬-‫ﺍﻟﻤﺒﺎﺸـﺭ‬ ‫ﺍﻟﻌﻤـل‬ ‫ﻭﺴﺎﻋﺎﺕ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻫﺫﻩ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻨﺘﻴﺠﺔ‬.‫ﺇﻥ‬
‫ﺍﻟﺘﻜﺎ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜل‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺘﺴﻌﻰ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬‫ﺍﻟﻤﻨﺘﺠـﺎﺕ‬ ‫ﻋﻠـﻰ‬ ‫ﻭﺘﺤﻤﻴﻠﻬﺎ‬ ‫ﻟﻴﻑ‬
‫ﺒﻁﺭﻴﻘـﺔ‬ ‫ﺍﻟﻤﻨـﺘﺞ‬ ‫ﺘﻜـﺎﻟﻴﻑ‬ ‫ﺤﺴﺎﺏ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺘﺤﺭﻜﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤل‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬
‫ﺴﻠﻴﻤﺔ‬.

‫ﻴﻠـﻲ‬ ‫ﻭﻓﻴﻤـﺎ‬ ‫ﺹ‬ ، ‫ﺱ‬ ‫ﻤﻨﺘﺠﻴﻥ‬ ‫ﺒﺈﻨﺘﺎﺝ‬ ‫ﺘﻘﻭﻡ‬ ‫ﺼﻨﺎﻋﻴﺔ‬ ‫ﻤﻨﺸﺄﺓ‬ ‫ﺃﻥ‬ ‫ﺒﻔﺭﺽ‬
‫ﻟﻠﻤﻨﺘﺠﻴﻥ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺒﺎﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻤﻠﺨﺹ‬:
 
-‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻨﻭﻉ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻴﺤﺘﺎﺝ‬.
-‫ﻴ‬‫ﻓﺘﺭﺓ‬ ‫ﻜل‬ ‫ﺒﺎﻟﺘﺴﻠﻴﻡ‬ ‫ﻴﻘﻭﻡ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻤﻭﺭﺩ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﺘﻡ‬.
-‫ﺱ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻤﻥ‬ ‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﺎﺩﺓ‬ ‫ﺘﻜﻠﻔﺔ‬٢٠‫ﺠﻨﻴﻪ‬.
-‫ﻓﻘﻁ‬ ‫ﻭﺍﺤﺩ‬ ‫ﻗﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺱ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻴﺘﻡ‬.
-‫ﻓﻘﻁ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺁﻟﺔ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺱ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻴﺘﻡ‬.
-‫ﺍﻟﻌﻤﻴل‬ ‫ﺇﻟﻰ‬ ‫ﻤﺒﺎﺸﺭﺓ‬ ‫ﺸﺤﻨﻪ‬ ‫ﻴﺘﻡ‬ ،‫ﻭﻓﺤﺼﻪ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺇﺘﻤﺎﻡ‬ ‫ﺒﻤﺠﺭﺩ‬.
-‫ﺍﻟﻌﻤ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻋﺩﺩ‬‫ﺍﻟﻭﺤﺩﺓ‬ ‫ﻹﻨﺘﺎﺝ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ل‬٥‫ﺴﺎﻋﺔ‬.
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23. ‫اﻟﻔﺼﻞ‬‫اﻷول‬:‫اﻟﻄﻠﺐ‬ ‫ﺣﺴﺐ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬(JIT)
)‫ﻛﻮد‬١٧٢(
š٢٣›
-‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻵﻟﺔ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻋﺩﺩ‬٤‫ﺴﺎﻋﺔ‬.
-‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬٠,٢٥‫ﺴﺎﻋﺔ‬.
 
-‫ﺇﻟﻰ‬ ‫ﺹ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻴﺤﺘﺎﺝ‬٥‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻤﻥ‬ ‫ﺃﻨﻭﺍﻉ‬.
-‫ﻤﻥ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻴﺘﻡ‬١٧‫ﻤﺨﺘﻠﻔـﺔ‬ ‫ﻓﺘـﺭﺍﺕ‬ ‫ﻋﻠﻰ‬ ‫ﻤﻭﺭﺩ‬
‫ﻟﻠﺘﺴﻠﻴﻡ‬.
-‫ﻹﻨﺘﺎﺝ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺨﺎﻡ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﺘﻜﻠﻔﺔ‬‫ﺍﻟﺨﻤﺴﺔ‬ ‫ﺍﻷﻨﻭﺍﻉ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻭﺤﺩﺓ‬٥‫ﺠﻨﻴﻪ‬.
-‫ﻓﻲ‬ ‫ﺹ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﻴﺘﻡ‬٧‫ﺇﻨﺘﺎﺠﻴﺔ‬ ‫ﺃﻗﺴﺎﻡ‬.
-‫ﺇﻨﺘﺎﺠﻲ‬ ‫ﻗﺴﻡ‬ ‫ﻜل‬ ‫ﻓﻲ‬ ‫ﺹ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺒﻌﺩ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻴﺘﻡ‬.
-‫ﻟﻤﺩﺓ‬ ‫ﺘﺨﺯﻴﻨﻪ‬ ‫ﻴﺘﻡ‬ ‫ﺹ‬ ‫ﺍﻟﻤﺼﻨﻊ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺒﻤﺠﺭﺩ‬٥‫ﻟﻠﻌﻤﻼﺀ‬ ‫ﺸﺤﻨﺔ‬ ‫ﻗﺒل‬ ‫ﺃﻴﺎﻡ‬.
-‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻋﺩﺩ‬٣‫ﺴﺎﻋﺔ‬.
-‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻵﻟﺔ‬ ‫ﺘﺸﻐﻴل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻋﺩﺩ‬٣‫ﺴﺎﻋﺔ‬.
-‫ﻟﻠﻭﺤﺩﺓ‬ ‫ﺍﻟﻔﺤﺹ‬ ‫ﻭﻗﺕ‬٥‫ﺴﺎﻋﺔ‬.
‫ﺍﻹﻀـﺎﻓﻴﺔ‬ ‫ﺍﻷﻋﺒـﺎﺀ‬ ‫ﺒﺘﺨﺼﻴﺹ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻱ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻴﻘﻭﻡ‬
‫ﺃﺴـﺱ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﺃﻨﻅﻤﺔ‬ ‫ﺘﺴﺘﺨﺩﻡ‬ ‫ﻭﻗﺩ‬ ،‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺒﺎﺸﺭﺓ‬ ‫ﻏﻴﺭ‬
،‫ﺍﻷﻭﻟﻴﺔ‬ ‫ﻭﺍﻟﺘﻜﻠﻔﺔ‬ ،‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ،‫ﺍﻟﻤﺒﺎﺸﺭﺓ‬ ‫ﺍﻟﻤﻭﺍﺩ‬ ‫ﻤﻥ‬ ‫ﺘﺘﻜﻭﻥ‬ ‫ﻤﺘﻌﺩﺩﺓ‬ ‫ﺘﺨﺼﻴﺹ‬
‫ﺍﻟﺘﺨﺼ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻨﻅﺭ‬ ‫ﺒﺼﺭﻑ‬‫ﻴـﺸﻤل‬ ‫ﻤﻨﻬـﺎ‬ ‫ﺃﻱ‬ ‫ﻴﻭﺠﺩ‬ ‫ﻓﻼ‬ ،‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﻴﺹ‬
‫ﻟﻠﺘﻜﻠﻔﺔ‬ ‫ﺍﻟﺤﻘﻴﻘﻲ‬ ‫ﺍﻟﻤﺤﺭﻙ‬.
‫ﻓﻲ‬ ‫ﺍﻹﻀﺎﻓﻲ‬ ‫ﺍﻷﻋﺒﺎﺀ‬ ‫ﺘﺨﺼﻴﺹ‬ ‫ﺃﻥ‬ ‫ﺒﻔﺭﺽ‬‫ﻋﻠـﻰ‬ ‫ﺘـﻡ‬ ‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﺍﻟﻤﺜﺎل‬
‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺃﺴﺎﺱ‬.‫ﻓﺈﻥ‬ ،‫ﺍﻟﻤﺒﺎﺸﺭ‬ ‫ﺍﻟﻌﻤل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬ ‫ﻓﺈﻨﻪ‬
‫ﺫﻟـﻙ‬ ‫ﻭﻋﻠـﻰ‬ ،‫ﻤﺒﺎﺸـﺭ‬ ‫ﻋﻤـل‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺹ‬ ‫ﺍﻟﻤﻨﺘﺞ‬ ‫ﻀﻌﻑ‬ ‫ﻴﺤﺘﺎﺝ‬ ‫ﺱ‬ ‫ﺍﻟﻤﻨﺘﺞ‬
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